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.

Question

Quizplus · Accepted Answer

Making audit files available to a third party without the client's permission violates the confidentiality principle of the AICPA's Code of Professional Conduct.

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