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c. A CPA’s retention of client records as a means of enforcing payment of an overdue audit fee is an action that is(1) not addressed by the AICPA Code of Professional Conduct.(2) acceptable if sanctioned by the state laws.(3) prohibited under the AICPA rules of conduct.(4) a violation of generally accepted auditing standards.4-20 (Objectives 4-5, 4-6) The following situations involve the provision of nonaudit services. Indicate whether providing the service is a violation of AICPA rules or SEC rules including Sarbanes–Oxley requirements on independence. Explain your answer as necessary.a. Providing bookkeeping services to a public company. The services were b. Providing internal audit services to a public company that is not an audit client. c. Implementing a financial information system designed by management for a private company. d. Recommending a tax shelter to a client that is publicly held. The services were e. Providing internal audit services to a public company audit client with the preapproval of the audit committee. f. Providing bookkeeping services to an audit client that is a private company. 4-21 (Objectives 4-6, 4-7) Each of the following situations involves a possible violation of the AICPA’s Code of Professional Conduct. For each situation, state the applicable section of the rules of conduct and whether it is a violation.a. Emrich, CPA, provides tax services, management advisory services, and bookkeeping services and conducts audits for the same nonpublic client. Because the firm is small, the same person often provides all the services. b. Franz Marteens is a CPA, but not a partner, with 3 years of professional experience with Roberts and Batchelor, CPAs. He owns 25 shares of stock in an audit