. According to the ethical standards of the profession, which of the following acts is generallyprohibited?

1. Issuing a modified report explaining a failureto follow a governmental regulatory agency's standards when conducting an attest service for a client.
2. Revealing confidential client information during a quality review of a professional practice by a team from the stateCPA society,
3. Accepting a contingent fee for representing a client in an examination of the clients federal tax return by an IRS agent.
4. Retaining client records after an engagementis terminated prior to completionand the client has demanded their return.