According to the Ethical Standards of the Profession, Which of the Following

question 35

Multiple Choice

According to the ethical standards of the profession, which of the following acts is generally prohibited?

• A)Issuing a modified report explaining a failure to follow a governmental regulatory agency's standards when conducting an attest service for a client.
• B)Revealing confidential client information during a quality review of a professional practice by a team from the state CPA society.
• C)Accepting a contingent fee for representing a client in an examination of the client's federal tax return by an IRS agent.
• D)Retaining client records after an engagement is terminated prior to completion and the client has demanded its return.

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Definitions:

Career Plateau

A stage in a career where the likelihood of, or opportunity for, further vertical career progression is very low.

Higher Level

Higher Level typically refers to advanced stages or degrees of complexity, often pertaining to more sophisticated understanding, skills, or positions in a particular domain.

Work Responsibility

Involves the duties and tasks that an individual is expected to perform as part of their job role.

Final Job Assignment

The last task or project assigned to an employee within their current role or before a transition, such as promotion or departure from the company.