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A is corrent because using a records-retention agency to store the CPA’s working papers and client records is considered ethical if client confidentiality is maintained.
B is incorrect because Rule 503 of the Code of Professional Ethics prohibits such referrals since the member would receive the economic benefit derived from the commission paid to his/her spouse.
C is incorrect because most, if not all, businesses are subject to some form of state control, raising the possibility of a conflict of interest.
D is incorrect because compensation based on the amount awarded violates Rule 302 of the Code of Professional Ethics which prohibits contingent fees--compensation for expert testimony may be at a standard per diem rate for such services or at a fixed sum previously agreed upon.