Answer:
Failure to timely pay personal income taxes.
Explanation:
Rules of Conduct
This is simply said to be a full stated guidance to aim to help an auditor in applying broad principles contained in AICPA's Code of Professional Conduct
These Disreputable conduct if commited by an attorney, certified public accountant, or enrolled practitioner, it can therefore lead to them being disbarred or suspended from practice before the Bureau. 
Rules sometimes do changes over time due to the fact that members of profession encountered specific ethical dilemmas in complying with the principles of the code
There are 6 Principles of the AICPA Code of Professional Conduct. They cover:
1. Responsibilities
2. The Public Interest
3. Integrity
4. Objectivity
5. Due Care
6. Scope and Nature of Services
The disreputable conduct for which a CPA can be disbarred or suspended includes the following;
1. When they Directly or indirectly attempting to influence the official action of any employee of the Internal Revenue Service by use of threats or false accusations or by bestowing any gift, favor, or thing of value. 
2. Knowingly aiding and abetting another person to practice before the Internal Revenue Service during a period of suspension or disbarment. 
 
        
             
        
        
        
Answer:
Its very simple, the required return would be 12% of the amount invested today. And this can be explained by the use of DVM (Dividend valuation Model), which is as under:
For ordinary shares  r = (Dividend after one year / Share price now) 
Dividend after one year =  Required return * Share Price Now
Assuming no growth in the dividends, we can say that the required return would be 12% of the amount invested now which is the share price of the ordinary shares.
 
        
             
        
        
        
Within the growth-share matrix, "cash cows" are low-growth, high-share businesses or products.
 
        
             
        
        
        
The minimum amount of money you may have in an account for said account to be, and stay opened.