In Some Jurisdictions,laborers,including Accountants,are Given a Lien Over Client Records

question 28

Multiple Choice

In some jurisdictions,laborers,including accountants,are given a lien over client records.(A lien is a priority legal and economic right that is created when a client fails to pay agreed-upon fees.) This lien customarily entitles an accountant to retain possession of client records until outstanding fees are paid in full.When such a lien right arises,the AICPA Code of Professional Conduct states that:

• A) State law is given priority over the CPA profession's rules of ethical conduct
• B) The CPA profession's rules of ethical conduct are given priority over state law
• C) The CPA is allowed to select the set of rules that are most favorable to the CPA
• D) The CPA is obligated to abide by the set of rules that is most favorable to the client

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Definitions:

Deviance

Deviance pertains to actions or behaviors that violate societal norms or expectations, which can range from minor infractions to serious offenses.

White-collar Crime

Nonviolent crime committed by individuals, typically during the course of their occupation, for financial gain.

Criminal Subculture

A segment of society that values and practices behaviors considered deviant or criminal by the mainstream culture.

Official Statistics

Data collected and published by governmental organizations or institutions, often used for analysis and policy-making.