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:

Salt Build-Up

The accumulation of soluble salts in soil, often as a result of irrigation in arid and semi-arid regions.

Agriculturally Unproductive Land

Land that lacks the capability to produce agricultural crops or support livestock, often due to soil infertility, poor climate conditions, or unfavorable topography.

Destructive Negative Feedback Cycle

A process where a negative feedback loop results in detrimental effects, often exacerbating the problems it seeks to mitigate.

Soil Erosion

The process by which topsoil is removed from the ground, often due to water, wind, or agricultural activities, leading to reduced soil fertility and increased environmental degradation.