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 2014 financial statements when fees for the 2013 audit were unpaid
Answer: d. Issued an unqualified opinion on the 2014 financial statements when fees for the 2013 audit were unpaid