(a) According to Rule 102 of the Code of Professional
Conduct, in performing any professional service, a member shall
maintain objectivity and integrity, avoid conflicts of interest, and
not knowingly misrepresent facts. Answer (a) is correct as this
would be knowingly misrepresenting the facts. Answers (b)
and (d) are incorrect as these are not intentional misstatements.
Answer (c) is incorrect because while one must remain objective
while performing consulting services, independence is not required
unless the CPA also performs attest services for that client.