The profession’s ethical standards most likely would be considered to have been violated when a CPA represents that specific consulting services will be performed for a stated fee and it is apparent at the time of the representation that the

(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.