The Profession's Ethical Standards Would Most Likely Be Considered to Have

The profession's ethical standards would most likely be considered to have been violated when the CPA represents that specific consulting services will be performed for a stated fee and it is apparent at the time of the representation that the

A) CPA would not be independent.
B) Fee was a competitive bid.
C) Actual fee would be substantially higher.
D) Actual fee would be substantially lower than the fees charged by other CPAs for comparable services.