A CPA Has Multiple Office Locations

question 34

Multiple Choice

A CPA has multiple office locations.In evaluating whether a CPA firm satisfies the independence rules with regard to an audit client,the concept of a "covered member" includes:

• A) An administrative assistant who assists the principal partner in charge of the audit
• B) A second audit partner who provides a concurring opinion on an audit and is located in a different office from the partner in charge of the audit
• C) An audit partner who works in a different office from the partner in charge of the audit and does not influence a particular audit
• D) An information systems partner who spent four hours on a consulting project for an audit client

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Definitions:

Novel Task

A task or project that is new and not previously encountered, requiring innovative thinking and approaches.

Performance Increase

An improvement in the efficiency, output, or quality of work produced by an individual or team over time.

Weyerhaeuser Company

An international forest products company that produces lumber, paper, and packaging products, known for its sustainable forestry practices.

Monetary Incentives

Financial rewards offered as motivation for achieving specific benchmarks, performances, or completing tasks.