Which of the following acts by a CPA would be most likely to be considered an act discreditable to the profession under the AICPA Code of Professional Conduct?
a. Signing a tax return as the preparer.
b. Allowing a client's new CPA firm to review the prior year audit working papers after the client has requested the CPA to do so.
c. Performing a review of a client that normally requests an audit.
d. Refusing to return client records untrir the audit fee is paid.