4-19) The following questions concern possible violations of the AICPA Code of Professional Conduct. Choose the best response. c. A CPAs retention of client records as means of enforcing payment of an overdue audit fee is an action that is (1) Not addressed by the AICPA Code of Professional Conduct. (2) Acceptable if sanctioned by the state laws. (3) Prohibited under the AICPA rules of conduct. (4) A violation of generally accepted auditing standards