Provide an Explanation to the correct answer .

The AICPA Code of Professional Conduct will ordinarily be considered to have been violated when the CPA represents that specific consulting services will be performed for a stated fee and it is apparent at the time of the representation that the:

A.	Actual fee would be substantially higher.

B.	Actual fee would be substantially lower than the fees charged by other CPAs for comparable services.

C.	Fee was a competitive bid.

D.	CPA would not be independent