Which of the following acts by a CPA who is not in public practice would most likely be considered a violation of the profession's Code of Professional Conduct?

a. Using the designation "CPA" on a report accompanying financial statements intended for external use without disclosing that the CPA is employed by the company issuing the statements.

b. Distributing business cards indicating "CPA" and the CPA's title and employer.

c. Corresponding on the CPA's employer's letterhead, which contains the CPA's designation and employment status.

d. Compiling the CPA's employer's financial statements and making reference to the CPA's lack of independence.

Choose the correct answer.