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A cpa's retention of client records as a means of enforcing payment of an overdue audit fee is an action that is?

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A CPA's retention of client records as a means of enforcing payment of an overdue audit fee is an action that is prohibited under the AICPA rules of conduct.  

What is the AICPA?

The American Institute of Certified Public Accountants (AICPA) is the national professional organization for Certified Public Accountants (CPAs) in the United States.

The AICPA is a non-profit organization of Certified Public Accountants in the United States. It was established in 1887, and its role is to create and grade the CPA examinations.

To learn more about CPAs,

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