A CPA May Utilize Information Obtained During the Course of a Professional

question 13

Multiple Choice

A CPA may utilize information obtained during the course of a professional accountant-client relationship for personal gain:

• A) Only if the CPA does not disclose this information to others
• B) Only if the source of this information cannot reasonably be discovered by others
• C) Only if the use of this information does not preclude the client from pursuing any opportunities that it otherwise would have desired to pursue
• D) Never

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Definitions:

CS

Stands for Conditioned Stimulus, an initially neutral stimulus that, after being associated with an unconditioned stimulus, triggers a conditioned response.

US

In the context of conditioning, this stands for the Unconditioned Stimulus, which automatically triggers a response without prior learning.

Classical Conditioning

A systematic method of pairing two stimuli repeatedly for learning; initially, the response comes from the second stimulus but ultimately comes from the first stimulus alone.

Violently Ill

Experiencing severe and intense symptoms of illness, often with rapid onset and significant discomfort or distress.