Answer:
B) Rule 102 Integrity & Objectivity
Explanation:
Rule 102 states that in carrying out an assignment there should be integrity and objectivity, facts must not be misrepresented, there should be no conflict of interest, and his judgement must not be influenced by others.
The CPA did not correct the financial records which excluded cash receipts in a bid to avoid tax charges. The facts on the records are misleading.
He also signed the document containing false information.