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Law for accountant!
Page 1
1. AICPA Code of Professional Conduct Rules apply to an accountant in PUBLIC customary course?!
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Rule 101 Independence!
Rule 301 Condential Client Info!
Rule 302 Contingent Fees!
Rule 502 Advertising and Other Forms of Solicitation!
Rule 503 Commissions and Referral Fees - Commissions!
2. The Bexar County District Attorney subpoenas condential client information. Must CPA disclose the
denunciation?!
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Yes. Rule 301 on condentiality make ready an exception for ofcial court demands.!
3. CPA would have ~ing expelled from the AICPA!
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Rob a bank!
Assist a belonging to in falsifying a fed tax return!
Assist a client in falsifying a fed lay upon return!
4. A CPA wants to subsist independent in performing an audit. Which of the following would hinder
that?!
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Being married to the CFO of the client company.!
5. Which of the following would not make less a CPA’s independence!
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Preparing a compilation report on the client’s nancial relation!
6. Joe, a CPA in society practice, needs to make some supplemental money. which of the following would subsist
prohibited?!
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Buying laminated tax guides concerning $5 and selling them to clients as being $6!
7. Max works at Red and going to make different jobs to work for Green. While packing up the les in his ofce,
he takes the condential les of 3 of the biggest clients he worked with at Red. Can he do this
ethically?!
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No. Condentiality of the clients must be maintained at the Red.!
8. Why should each auditor strive to promote even the guise of independence?!
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To maintain public condence in the representation!
9. When is a CPA permitted to divide a condential client le without the henchman’s consent?!
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The state CPA the community review board is conducting an research!
10. CPAs rule in an business providing consulting services is to subsist An Objective Advisor!
11. Ancira advertised that is...
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