Aicpa Audit Guide Is That A Violation Of AICPA Code Of Professional Conduct? And Under Which Rule Of The Code This Case?

Is that a violation of AICPA code of professional conduct? and under which rule of the code this case? - aicpa audit guide

An accounting firm providing audit services is 60% of the members of the CPA firms and 40% by a retired member of the company whose shareholders is no longer a CPA.