What Does Section 206 of Title II Prevent a Public-Accounting

question 16

Multiple Choice

What does Section 206 of Title II prevent a public-accounting firm from doing?

• A) Auditing a client if the CEO, chief accountant, or chief financial officer of the client worked for the public accounting firm and participated in auditing if that client in the previous 12 months from the beginning of the audit.
• B) Hiring the CEO, chief accountant, or chief financial officer if the client worked for the public accounting firm and participated in auditing of that client in the 12 months after the beginning of the audit.
• C) Having direct telephonic or E-mail communications with the CEO, chief accountant, or chief financial officer if the client worked for the public accounting firm and participated in auditing of that client in the previous 12 months from the beginning of the audit.
• D) Publishing their findings in the audit to the SEC for public inspection by other corporations.

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Definitions:

Mail Merge

A feature in word processing software that allows the automatic addition of names, addresses, and other personalized details into a document from a database or list.

Access Query

A tool in Microsoft Access used to view, filter, and perform specific operations on data by asking questions about the data stored in the database.

External Data Tab

A feature in software applications that allows users to access, import, or link to data from outside sources.

Export Query Data

Process of transferring data generated by a query to another format or application.