Which of the Following Would Be Considered a Violation of the AICPA's

Multiple Choice

Which of the following would be considered a violation of the AICPA's Code of Professional Conduct?

A) The CPA makes the audit files available to the client's bank without the permission of the client.
B) The CPA firm charges a contingent fee for nonattestation services to a client for whom he or she does not perform any attestation services.
C) The CPA firm takes a prospective client to lunch to discuss auditing services.
D) A CPA firm uses the name San Diego Tax Specialists.