A violation of the Code of Professional Conduct would least likely have occurred when a CPA in public practice
a. Used a records-retention agency to store the CPA's working papers and client records.
b. Served as an expert witness in a damage suit and received compensation based on the amount awarded to the plaintiff.
c. Referred life insurance assignments to the CPA's spouse, who is a life insurance agent.
d. Served simultaneously as state director of revenues and practiced public accounting in the same state.
Answer: A
CPA Exam
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