Which of the following, if present, would most likely support a finding of constructive fraud on the part of a CPA?

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Constructive fraud is a term used to describe a situation where a party breaches a duty owed to another party in a way that leads to the false impression of honesty or fairness. Gross negligence in applying GAAS is a serious deviation from professional standards and ethics that could result in the misstatement of financial information, which could then be relied on by a client, leading to damages. This breach of duty could be seen as constructive fraud. Ordinary negligence, lack of duty to perform, and contributory negligence do not necessarily imply fraudulent behavior on the part of a CPA.

Which of the Following, If Present, Would Most Likely Support