A CPA is aware that a sole proprietor client has "skimmed" unrecorded cash receipts and thus not reported them to the Internal Revenue Service. If the CPA signs the entity's tax return as a CPA after preparing the return, he/she would be violating which AICPA Rule of Conduct

The controlled use of fire by hominids: (a) limited the expansion of hominids into certain environments, such as dry grasslands. (b) decreased the amount of food energy available in the hominid diet. (c) contributed to geographical expansion and food production techniques in positive ways. (d) has been shown to contribute little to the digestive process of hominids.