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 percent- agc 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. Whose name is Smith formed a partnership with two other CPAs and uses Smith & Co. as the firm name.

d. Issued an unqualified opinion on the 2006 financial statements when fees for the 2005 audit were unpaid.