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

A violation of the profession's ethical standards would most likely have occurred when a CPA

A) Purchased a bookkeeping firm's practice of monthly write-ups for a percentage of fees received over a three-year period.
B) Made arrangements with a bank to collect notes issued by a client in payment of fees due.
C) Named Smith formed a partnership with two other CPAs and used "Smith & Co." as the firm name.
D) Issued an unqualified opinion on the 2011 financial statements when fees for the 2010 audit were unpaid.