Which of the following is most likely to be a violation of the AICPA rules of conduct by Bill Jones, a sole practitioner with no other employees?

(1)Jones performs consulting services for a percentage of the clients savings; these are the only services provided for the client.

(2)Jones names his firm Jones and Smith, CPAs.

(3)Jones advertises the services he provides in an Internet set of telephone yellow pages.

(4)Jones, without client consent, makes available working papers for purposes of a peer review of his practice.