Esteban Appleby, Certified Public Accountant , is an assistant to the Controller of Summerfield Consulting Co. In his spare time, Esteban also prepares tax returns and performs general accounting service for clients. Frequently, Esteban performs these services after his normal working hours, using Summerfield Consulting's computers and laser printers. Occasionally, Esteban's clients will call him at the office during regular working hours. a. Is Esteban performing in a professional manner?