According to the AICPA Code of Professional Conduct, CPAs in public practice who are representing a taxpayer in a formal controversy with the government are permitted to receive contingent fees because:

a. This practice establishes fees that are commensurate with the value of the services rendered.

b. Attorneys who are in tax practice customarily set contingent fees.

c. Determinations by tax authorities are a matter of judicial proceedings that do not involve third parties.

d. The consequences are based on the findings of judicial proceedings or the findings of a government agency. Explain your answer.