A CPA Observed Another CPA Engaging in an Act That

question 4

Multiple Choice

A CPA observed another CPA engaging in an act that was undeniably discreditable to the profession.The Acts Discreditable Rule of the AICPA:

• A) Requires the observing CPA to report this violation to a designated officer of the AICPA
• B) Requires the observing CPA to report this violation to a designated officer of the applicable state's accountancy licensing board
• C) Expressly states that a CPA has no duty to report the observed misconduct
• D) Does not express an opinion on whether the observing CPA does, or does not, have a reporting duty

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Definitions:

Lack of Motivation

A state where there is a diminished drive or enthusiasm to engage in activities, often impacting goal achievement and performance.

Motivational Counseling

A method focused on the client that aims to increase internal motivation for change by addressing and overcoming mixed feelings.

Level 1

Often represents the introductory or basic stage in a structured hierarchy or classification system.

Physical Activity

Activities that involve substantial body movements, contributing to improved physical health, which can include exercises like walking, swimming, or cycling.