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 Which of the following agencies/organizations govern the independence rules for audits of public companies? 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? A CPA, while performing an audit, strives to achieve independence in appearance in order to A violation of the profession's ethical standards is most likely to occur when a CPA Which of the following is not considered an act discreditable to the profession? The SEC and the Sarbanes-Oxley Act of 2002 prohibit public accounting firms from providing certain services to audit clients that are public companies. Which of the following services is not prohibited? Without first receiving consent from the client, a CPA firm should not disclose confidential client information contained in its working papers to (a) Which of the following is not an element of quality control as defined by the AICPA's Statement of Quality Control Standards No. 8? A CPA firm should establish monitoring procedures to provide reasonable assurance that the policies and procedures over each of the other elements of quality control are suitably designed and are being applied effectively. To achieve this goal, the firm would most likely establish procedures for Which of the following statements is false concerning PCAOB and AICPA inspections of public accounting firms? In order to maintain independence from a public company audit client, the partner on the engagement must rotate off from the client Which of the following is not one of the SEC's three basic principles of auditor objectivity and independence? For which of the following services is an auditor not required to be independent? Which of the following is not a covered member according to Interpretation 101-1? Each of the following pairings includes a category of rules and a specific rule which may or may not pertain to that category. Choose the pairing which is correctly matched. Which of the following is least likely to be considered an act of discreditable to the accounting profession?Numerous moving traffic violations would most likely NOT be considered an "act discreditable to the profession". Traffic violations will not affect the reputation of the professional activities carried out by the accountant.
Which of the following acts by a CPA would not necessarily be considered an act discreditable?Which of the following acts by a CPA would not necessarily be considered an act discreditable to the profession under the AICPA Code of Professional Conduct? Prohibiting a client's new CPA firm from reviewing the audit working papers after the client has requested the CPA to do so.
Which of the following is not one of the aicpa's code of professional conduct principles?The correct option is: d trustworthiness
There are seven principles of AICPA's code of conduct, which are: Integrity principle. Responsibility principle. Public interest principle.
Which of the following is prohibited by the aicpa code of professional conduct?The AICPA Code of Professional Conduct prohibits direct solicitation of clients by CPAs.
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Which of the following is not considered an act discreditable to the profession?
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