Which of the Following Is Acceptable Under the AICPA Rules

question 30

Multiple Choice

Which of the following is acceptable under the AICPA Rules of Conduct?

• A) Using the name of a past owner in the firm name of a successor organization.
• B) Receive a commission from one client for recommending the products or services of another client.
• C) A firm may advertise itself as "Members of the American Institute of Certified Public Accountants", as long as at least one of its CPA owners is a member.
• D) Perform any professional services for a contingent fee for a client for whom the member performs an audit or review of the financial statements.

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Definitions:

Decentration

The cognitive ability to consider multiple aspects of a situation instead of focusing on a single viewpoint, a concept often discussed in developmental psychology.

Conservation of Number

A concept in cognitive development that reflects a child's ability to understand that the quantity of a set of items remains the same regardless of how they are arranged.

Spatial Rearrangements

Changes or modifications in the position or arrangement of objects in space.

Conservation-of-Number Task

A cognitive test used in developmental psychology to assess a child's understanding that a quantity does not change despite changes in its shape or arrangement.