7 Under the ethical requirements of the profession, a certified public accountant may 02:12:22 Multiple Choice Audit a bank where the accountant obtained a current, fully secured 20-year mortgage under the same terms offered to the general public prior to the audit. Retain client records to ensure client payment for work performed Charge a contingent fee for filing an amended tax return in a case where the client had inadvertently omitted a common deduction in the original return. Disclose questions from his or her CPA examination