A CPA's Retention of Client Records as a Means of Enforcing

question 65

Multiple Choice

A CPA's retention of client records as a means of enforcing payment of an overdue audit fee is an action that is:

• A)Considered acceptable by the AICPA Code of Professional Conduct.
• B)Ill advised since it would impair the CPA's independence with respect to the client.
• C)Considered discreditable to the profession.
• D)A violation of generally accepted auditing standards.

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Definitions:

Gametes

Mature haploid reproductive cells (e.g., sperm and eggs) that unite during sexual reproduction to form a new diploid organism.

Uterus

Hollow, muscular organ in which the fertilized ovum develops into a fetus.

Acrosome

A cap-like structure present over the anterior part of a sperm's head, containing enzymes that help sperm penetrate an egg.

Midpiece

A part of the sperm cell that contains mitochondria, providing energy for movement.