A violation of the profession's ethical standards is least likely to occur when a CPA:

Multiple Choice

forms an association$-$not a legally binding partnership$-$with two other sole practitioners and calls the association Adams, Betts &

Associates, CPAs.

purchases another CPA's accounting practice and bases the price on a percentage of the fees accruing from entities over a three$-$year

period.

receives a percentage of the amounts invested by the CPA's audit entities in a tax shelter with the entities' knowledge and approval.

has a public accounting practice and is president and sole stockholder of a corporation that engages in data processing services for the

public. The CPA often refers his attest entities to the data processing company.