Respondent signed and sealed professional documents that he did not prepare or were not prepared by a bona fide employee in violation of A.R.S. §32128(C)(4) as it relates to A.A.C. R4-30-301(16). Respondent aided and abetted unregistered practice by signing and sealing documents that were prepared by a non-registrant in violation of A.R.S. §32128(C)(3).