KPMG and some of its partners were investigated by SEC for secretly obtaining PCAOB$$s inspection schedule. What was the ethical issue in this case?

KPMG and some of its partners were investigated by SEC for secretly obtaining PCAOB$$s inspection schedule. What was the ethical issue in this case?

KPMG was trying to improve perceived audit quality only at the companies that would be inspected by PCAOB.

KPMG sought PCAOB$$s suggestions on how to improve its audit quality

KPMG bribed the government officials to steal secret information from PCAOB.

KPMG had a revolving door problem of hiring employees from its clients.