A CPA violates AICPA Code of Professional Conduct if:

A CPA violates AICPA Code of Professional Conduct if:

A CPA violates AICPA Code of Professional Conduct if:

A. Accepts contingent fee for tax preparation

B. Discloses confidential client information with client consent

C. Maintains professional competence

D. Performs due professional care

Answer: A

Explanation: Contingent fees are prohibited for CPA tax return preparation services.