A violation of the profession's ethical standards would most likely have occurred when a CPA
A. Expressed an unqualified opinion on the Year 2 financial statements when fees for the Year 1 audit were unpaid.
B. Made arrangements with a bank to collect notes issued by a client in payment of fees due.
C. Joined an accounting firm made up of three non-CPA practitioners.
D. Purchased a bookkeeping firm's practice of monthly write-ups for a percentage of fees received over a 3-year period.