If a CPA Charges a Contingent Fee in Connection with Providing

question 24

Multiple Choice

If a CPA charges a contingent fee in connection with providing management consulting services to a non-audit client,the CPA's fee arrangement is:

• A) Permissible always
• B) Permitted only if the fee arrangement is expressed in a clear writing signed by the client
• C) Permitted only if the CPA is not a member of the AICPA
• D) Never permissible

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Definitions:

Emotional Expressiveness

The extent to which an individual outwardly displays emotions or feelings through facial expressions, gestures, tone of voice, or other behaviors.

Romantic Relationships

Interpersonal bonds characterized by emotional and physical intimacy, love, and commitment between partners.

Positive Affect

A psychological state or condition characterized by feelings of pleasure, happiness, or satisfaction.

Dispositional Optimists

Individuals who generally expect positive outcomes and believe that they are responsible for their own happiness.