Which of the Following Is Least Likely to Impair a CPA

question 1

Multiple Choice

Which of the following is least likely to impair a CPA firm's independence with respect to a nonpublic audit client in the Oklahoma City office of a national CPA firm?

• A) A partner in the Oklahoma City office owns an immaterial amount of stock in the client.
• B) A partner in the Jersey City office owns 7% of the client's stock.
• C) A partner in the Oklahoma City office, who does not work on the audit, previously served as controller for the audit client.
• D) A partner in the Chicago office is also the vice president of finance for the audit client.

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Definitions:

Global Leadership

The process of influencing others to adopt a positive vision in a global context.

Leadership Development Analyst

A professional specializing in evaluating and creating programs to cultivate leadership qualities within individuals in an organization.

Cultural Intelligence

The knowledge to function effectively across cultural contexts.

Global Customer Services

Customer support operations designed to cater to consumers worldwide, taking into account diverse languages, cultures, and time zones.