This guide describes an approach that CPAs can use to evaluate those relationships or circumstances, and CPAs are encouraged to use it for that purpose. Although use of this guide is not required by the Code, it can assist CPAs in complying with the rules in those situations. Therefore, use of this guide will often be a prudent step in achieving compliance with the rules. Under no circumstances, however, may this guide be used to justify noncompliance with the rules, interpretations, and rulings in the Code.