A violation of the profession's ethical standards most likely would have occurred when a CPA

a. Issued an unqualified opinion on the 19X2 financial statements when fees for the 19X1 audit were unpaid.

b. Recommended a controller's position de- scription and candidate specifications to an audit client.

c. Purchased a CPA firm's practice of monthly write-ups for a percentage of fees to be re- ceived over a three-year period.

d. Made arrangements with a financial institu- tion to collect notes issued by a client in pay- ment of fees due for the current year's audit.