Which of the Following Is Least Likely to Impair a CPA

question 41

Multiple Choice

Which of the following is least likely to impair a CPA firm's independence with respect to an audit client in the Oklahoma City office of a national CPA firm?

• A) A partner in the Oklahoma City office owns an immaterial amount of stock in the client.
• B) A partner in the Jersey City office owns 25% of the client's stock.
• C) A partner in the Oklahoma City office, who does not work on the audit engagement, previously served as controller for the audit client.
• D) A partner in the Chicago office previously served as vice president of finance for the audit client.

---

Definitions:

Mating Success

The effectiveness or efficiency with which an organism or species is able to reproduce and pass on its genes.

Machine Metaphor

A comparison or conceptual model that likens complex systems or organisms to machines, emphasizing efficiency, input-output processes, and functional parts.

Drive Metaphor

A psychological concept suggesting that motivation stems from the desire to fulfill basic biological needs, similar to how a car is driven by the need for fuel.

Cognitive Metaphor

A linguistic expression that allows for comprehension and experience about one idea, or conceptual domain, in terms of another.