Which of the following would be considered a violation of the AICPA's Code of Professional Conduct?

A$.$ The CPA firm charges a contingent fee for nonattestation services to a client for whom he or she does not perform any attestation services.

B$.$ The CPA firm takes a prospective client to lunch to discuss auditing services.

C$.$ A CPA firm uses the name San Diego Tax Specialists.

D$.$ The CPA makes the audit files available to the client's bank without the permission of the client.