Which of the following would be .17 considered a violation of the AICPA Code of ?Conduct A. A CPA makes the audit files available to the client's bank without the permission .of the client B. A CPA firm charges a contingent fee .for non-attestation services C. ACPA firm discusses auditing services .to a prospective client D. A CPA firm uses the name San Diego .audit & Tax Specialists E. None of the above