please explain why

3.17 The following questions are concerned with possible violations of the APESB's Code of Ethics for Professional Accountants. Choose the best response. a. A public accountant who is seeking to sell an accounting practice must (1) Not allow a peer review team to look at working papers and tax returns without permission from the client prior to consummation of the sale (2) Not allow a prospective purchaser to look at working papers and tax returns without permission from the client. (3) Give all working papers and tax returns to the client (4) Retain all working papers and tax returns for a period of time sufficient to satisfy statutory limitations. b. A public accountant's retention of client records as a means of enforcing payment of an overdue audit fee is an action that is: (1) Not addressed by the APESB's Code of Ethics for Professional Accountants (2) Acceptable if sanctioned by the Corporations Act 200 (3) Prohibited under the ethical rules (4) A violation of Australian Auditing Standards c. In which one of the following situations would an auditor be in violation of the ethical rules in determining his or her fee? (1) A Fee based on whether the auditor's report on the eclient's financial statements results in the approval of a bank loan (2) A fee based on the time spent on the engagement (3) A fee based on the nature of the service rendered and the auditor's particular expertise, instead of the actual time spent on the engagement (4) A fee based on the fee charged by the prior auditor d A client of public accountant A requests services that A cannot adequately provide. A recommends a larger firm B in return for 10% of the fee for services rendered by B to A's client. Who, if anyone, is in violation of the ethical rules? (1) both A and B (2) neither A nor B (3) only A (4) only B