Answer:
The correct option is 1
Explanation:
CPA stands or termed as Certified Public Accountant, is the trusted advisor regarding the financials of others, who helps the business, firms and individuals plan as well as accomplish their financial goals.
This profession ethical standards would be violated when the CPA represents that the particular consulting services performed or conducted for the stated fee and which is apparent at the representation time, which states that the actual fee would be higher than the stated fee.