Aiding and Abetting Susan, a partner in a CPA firm, prepares a federal income tax return knowing…

Aiding and Abetting Susan, a partner in a CPA firm, prepares a federal income tax return knowing that it contains false information. Because the client wants the return prepared in this manner, Susan obtains the taxpayer's signature on the return and files it with the IRS. Has Susan aided and abetted in the commission of a crime? Why?