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C is corrent because Interpretation 501-1 indicates that retention of client records after a demand is made for them is considered a violation of the ethical standards.
A is incorrect because Interpretation 101-3 indicates that the CPA’s spouse may be a bookkeeper of a client and not impair the independence of the CPA, if the bookkeeper’s responsibilities do not extend into areas requiring management decisions.
B is incorrect because an ethics ruling indicates that it is acceptable for a bank to collect notes issued by a client in payment of fees due.
D is incorrect because performing actuarial services for employee benefit plans are a proper function of a CPA and are not incompatible with public accounting.