Choice "A" is correct. Retaining client owned records after the client demands their return is a violation of Rule 501 – discreditable acts.
Choice "b" is incorrect. As the CPA's workpapers are technically owned by the CPA, there is no requirement to turn them over to the client.
Choice "d" is incorrect. This would not be considered a discreditable act. Failure to follow such standards may be considered an act discreditable.
Choice "c" is incorrect. This is not a violation, as the client is a nonattest client.
