Final answer:
A violation of the CPA's ethical standards is least likely to occur when a CPA acts with integrity and objectivity, discloses conflicts of interest, and applies professional skepticism. Hence, the correct answer is option (B).
Step-by-step explanation:
CPAs are bound by a code of ethics that requires them to act with integrity and objectivity, and to disclose any conflicts of interest. One of the key ethical standards for CPAs is professional skepticism, which requires them to question and critically assess financial information.
Therefore, the least likely violation of the profession's ethical standards would be when a CPA acts with integrity and objectivity, discloses conflicts of interest, and applies professional skepticism.