I7] The Acts Discreditable Rule states that a member shall not commit an act discreditable to the profession. Which of the following is not considered such an act? A. Negligently making a materially misleading entry in the financial records of an entity B. Retaining a client's records after a demand is made for them in a state that specifically grants the CPA a lien on all client records C. Withholding as a result of nonpayment of fees for a completed engagement certairn information already contained in the client's books and records D. Failing to provide the client with client records that are part of the audit documentation