A CPA,acting on Behalf of a Client Company,makes a Payment

A CPA,acting on behalf of a client company,makes a payment to a foreign government official to ensure that goods that are not entitled to be exported into that country are indeed allowed to enter that country.By doing so,the CPA has:

A) Given a lawful facilitation payment
B) Committed a direct violation of the Foreign Corrupt Practices Act's provision concerning "financial professionals and other client representatives"
C) Definitely jeopardized her professional license
D) Jeopardized her professional license only if she also performed auditing services with respect to that client during the same reporting period