Based upon the below four situations, explain your position of why or why not the following circumstances would have violated the professions ethical standards when you are a practicing CPA.

1.   Expressed an unmodified opinion on the current year’s financial statements when fees for the prior year’s audit were unpaid

2.   Recommended a controller’s position description with candidate specifications to an audit client

3.   Purchased a CPA firm’s practice of monthly write-ups for a percentage of fees to be received over a 3-year period

4.   Made arrangements with a financial institution to collect notes issued by a client in payment of fees due for the current year’s audit