The state of New York became one of the first states to require a prospective attorney to perform pro bono work before applying for a law license. This rule goes into effect January 1, 2015. Any newly licensed attorney must document that he or she has performed 50 hours of pro bono, law-related work prior to admission to the bar. One way to satisfy this requirement is by working in a low income tax clinic if the questions involved are legal questions and a licensed attorney supervises the prospective attorney. Imagine that the Executive Director of the State Board of Public Accountancy in your home state has read the New York rule, and has proposed a similar rule for CPAs in your home state. Evaluate the full Board of Public Accountancy's decision using the ethical decision making model and an ethical theory other than Utility Theory, Kant's version of Deontology, or the theory you used on the first ethical problem.