A CPA's Retention of Client Records as a Means of Enforcing

A CPA's retention of client records as a means of enforcing payment of an overdue audit fee is an action that is

A) Considered acceptable by the AICPA Code of Professional Conduct.
B) Ill-advised because it would impair the CPA's independence with respect to the client.
C) Considered discreditable to the profession.
D) A violation of generally accepted auditing standards.