An advantage of the corporate form of business is the limited liability of stockholders.

All of the following are considered examples of disreputable conduct for which a CPA can be disbarred or suspended except

A. Directly or indirectly attempting to influence the official action of any employee of the Internal Revenue Service by use of threats or false accusations or by bestowing any gift, favor, or thing of value. B. Misappropriation or failure to remit funds received from a client for the purpose of payment of taxes or other obligations due the United States. C. Knowingly aiding and abetting another person to practice before the Internal Revenue Service during a period of suspension or disbarment. D. Failure to timely pay personal income taxes.

From the importer's point of view the most attractive method of payment is

A) open account. B) time draft. C) documentary collection. D) documents against payment.