Which of the following situations would most likely result in a violation of the practitioner’s ethical standards? Explain your answer.

a. A CPA is controller of a bank and grants permission to the bank to use his “CPA” title in the listing of the bank officers in the bank’s publications.

b. A CPA who is also a member of the bar represents on her letterhead that she is both an attorney and a CPA.

c. A CPA, the sole shareholder in a professional accountancy corporation, uses the term “and company” in his firm’s title.

d. A CPA who writes a newsletter on financial management topics grants permission to the publisher to solicit subscriptions.