A Violation of the Profession's Ethical Standards Would Least Likely

A violation of the profession's ethical standards would least likely have occurred when a CPA in public practice:

A) used a records-retention agency to store the CPA's working papers and client records.
B) served as an expert witness in a damage suit and received compensation based on the amount awarded to the plaintiff.
C) referred life insurance assignments to the CPA's spouse, who is a life insurance agent.
D) failed to file his personal tax return.