A CPA has been hired to audit a bank that is regulated by the federal banking authorities. This audit will be submitted by the bank to numerous readers, including federal regulators. The CPA's audit agreement with the bank provides that the bank will "reimburse and indemnify the CPA firm for all losses it incurs in connection with claims challenging the accuracy of the financial statement." This provision: A. Definitely is a violation of the Acts Discreditable Rule B. Definitely is not a violation of the Acts Discreditable Rule because it provides for a limitation on the CPA's liability only as to this engagment and the client voluntarily agreed to it. C. Definitely is not a violation of the Acts Discreditable Rule because the CPA firm's agreement is reasonable and appropriate D. Potentially is a violation of the Acts Discreditable Rule as an improper limitation of CPA's liability