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

Multiple Choice

Which of the following would be considered a violation of the AICPA Code of 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 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.