Which of the following acts by a CPA who is not in public practice is most likely to be a violation of the ethical standards of the profession?
a. Using the CPA designation without disclosing employment status in connection with financial statements issued for external use by the CPA's employer
b. Distributing business cards indicating the CPA designation and the CPA's title and employer
c. Corresponding on the CPA's employer's letterhead, which contains the CPA designation and the CPA's employment status
d. Compiling the CPA's employer's financial statements and referring to the CPA's lack of independence
Ans: a. Using the CPA designation without disclosing employment status in connection with financial statements issued for external use by the CPA's employer
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