2. Identify two examples of acts or behavior by CPAs that would be considered acts discreditable to the profession. (Select two that apply.) A. Willful failure to file any income tax return that the CPA is required to file by law B. Performing any type of solicitation with or without permission of the AICPA C. Receiving a contingent fee from a current tax client for valuation purposes D. Retaining client's records after a demand is made for them