According to an Ethics Ruling based on the Code of Professional Conduct, a CPA A. May not, upon leaving a firm, take any of the firm's client files without permission. B. Is not associated with unaudited interim reports issued by clients even if the CPA's name is listed in the report. C. Cannot undertake the responsibility of supervising and evaluating the work of specialists. D. May disclosp currently used Uniform CPA Examination questions