Which of the following is not defined as an act discreditable in either the Rules or the Interpretations of the AICPAs Code of Professional Conduct?

Multiple Choice

• The CPA firm has issued the standard unqualified audit report after auditing a governmental agency, although GAAS was not followed because the government required procedures different from GAAS.

• The CPA firm discriminates in its hiring practices based on the age of the applicant.

• The CPA retains the clients books and records to enforce past-due payment of the CPAs bill, even after the client has demanded they be returned.

• The CPA firms partner-in-charge was arrested recently on his way home from the firms holiday party. He was a passenger in a car driven by his wife and she was charged with driving while intoxicated.