Which of the following published in a promotional brochure would likely violate the AICPA Rules of Conduct?

a. Names and addresses, telephone numbers, numbers of partners, office hours, foreign language competence, and date the firm was established.

b. Services offered and fees for such services, including hourly rates and fixed fees.

c. Educational and professional attainments, including date and place of certification, schools attended, dates of graduation, degrees received, and memberships in professional associations.

d. Names, addresses, and telephone numbers of the firm's clients, including the number of years served.

Choose the correct answer.