Examlex
In which of the following situations would a CPA be considered independent?
Proper Purpose
Acting with a legitimate objective, especially in the context of corporate governance where actions should align with the best interests of the company and its shareholders.
Shareholders
Individuals or entities that own shares in a corporation, making them part owners of the company with certain rights and responsibilities.
Proxy
A person authorized to act on behalf of another, especially in voting at a meeting or in corporate matters.
Agency
A relationship where one party (the agent) is authorized to act for another (the principal) in dealings with third parties.
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