According to the ethical standards of the profession, which of the following acts are generally prohibited?a. Issuing a modified report explaining a failure to follow a governmental regulatory agency's standards when conducting an attest service for a clientb. Revealing confidential client information during a quality review of a professional practice by a team from the state CPA societyc. Accepting a contingent fee for representing a client in an examination of the client's federal tax return by an IRS agentd. Retaining client records after an engagement is terminated prior to completion and the client has demanded their return