- 1. Expressed an unmodified opinion on the current year's financial statements when fees for the prior year's audit were unpaid. - 2. Recommended a controller's position description with candidate specifications to an audit client. - 3. Purchased a CPA firm's practice of monthly write-ups for a percentage of fees to be received over a 3 year period. - 4. Made arrangements with a financial institution to collect notes issued by a client in payment of fees due for the current year's audit. (Points : 19)