Wilson & Smith, LLP has completed its audit procedures related to June 30, 20X1 year-end of CompuSoft, Inc. However, per the terms of its engagment letter with CompuSoft, fees are due and payable to Wilson & Smith before the audit report will be issued to the client. CompuSoft has not yet remitted payment for the audit. Wilson & Smith has refused to release its audit report until fees are paid. Is the refusal by Wilson & Smith appropriate under the (AICPA) Code of Conduct? What defined term would the applicable code section use to describe the audit report in this circumstance?