A CPA Wishes to Accept a Commission from One Client

question 1

Multiple Choice

A CPA wishes to accept a commission from one client for marketing the client's software product to other clients served by the CPA.The CPA:

• A) May do so as long as the CPA discloses this commission to these potential software purchasers and the potential purchasers are not audit clients
• B) Always may do so as long as the CPA discloses this commission to these potential purchasers
• C) May do so as long as the CPA discloses this commission to these potential software purchasers and the potential purchasers are not tax return preparation clients
• D) Never may do so

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Definitions:

Contingency Management

A behavioral therapy technique that reinforces positive behavior with rewards or discourages negative behavior with penalties.

Operant Conditioning

Operant conditioning is a type of learning where behavior is controlled by consequences, including reinforcement and punishment.

Classical Conditioning

A form of learning in which one stimulus is paired with another so that the organism learns a relationship between the stimuli.

Modeling

Modeling is a learning process in psychology where individuals learn behaviors, attitudes, or emotional reactions through observing the behaviors of others.