Collins & Harper, LLC has completed its audit procedures related to December 31, 20Xl year-end of PharmEx, Inc. However, per the terms of its engagement letter with PharmEx, fees are due and payable to Collins & Harper before the audit report will be issued to the client. PharmEx has not yet remitted payment for the audit. Collins & Harper has refused to release its audit report until fees are paid. Is this refusal by Collins & Harper appropriate under the Code of Conduct? What defined term would the applicable Code section use to describe the audit report, in this circumstance?