Which of the following statements is(are) correct regarding a CPA employee of a CPA firm taking copies of information contained in client files when the CPA leaves the firm?

  1. I. A CPA leaving a firm may take copies of information contained in client files to assist another firm in serving that client.
  2. II. A CPA leaving a firm may take copies of information contained in client files as a method of gaining technical expertise.
    1. a. I only.
    2. b. II only.
    3. c. Both I and II.
    4. d. Neither I nor II.