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:

Multiple Choice

Fee was a competitive bid.

CPA would not be independent.

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

There was a referral fee that was not disclosed to the client.