Registration with the PCAOB Requires CPA Firms To

question 26

Multiple Choice

Registration with the PCAOB requires CPA firms to:

• A) Pay a substantial one-time only fee
• B) Submit to periodic PCAOB quality control inspections of their federal tax compliance practices
• C) Submit annual reports to the PCAOB that identify their audit clients and fee structures
• D) Submit to periodic PCAOB quality control inspections that are disseminated to the firm's audit clients

---

Definitions:

Industrial Freedom

The concept advocating for the freedom of individuals to work in industries without excessive regulation or restrictions, emphasizing economic independence and innovation.

Scientific Management

A theory of management that analyzes and synthesizes workflows to improve economic efficiency, especially labor productivity.

Progressive Era

A period of widespread social activism and political reform in the United States that spanned from the 1890s to the 1920s.

Native-Born White Women

Women born in the United States who are identified as white, often considered in historical contexts to explore issues of gender, citizenship, and societal roles.