A CPA is aware that a sole proprietor client has "skimmed" unrecorded cash receipts and thus not reported them to the Internal Revenue Service. If the CPA signs the entity's tax return as a CPA after preparing the return, he$/$she would be violating which AICPA Rule of Conduct?

Rule $1\mathrm{.}320-$Accounting Principles

Rule $1\mathrm{.}100-$Integrity and Objectivity

Rule $1\mathrm{.}700-$Confidential Information

Rule $1\mathrm{.}200-$Independence