Under the Sarbanes-Oxley Act,which of the Following Services Is a CPA

question 13

Multiple Choice

Under the Sarbanes-Oxley Act,which of the following services is a CPA prohibited from providing to his or her CPA firms' audit clients?

• A) Tax return preparation services to the audit client, under all circumstances
• B) Tax return preparation services to the audit client, even if the client's Audit Committee preauthorizes these services
• C) Tax return preparation services of personal tax returns for key officers of the audit client
• D) Tax planning services that assist management in developing tax-minimization strategies

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Definitions:

Weight Discrimination

The unfair treatment of individuals based solely on their weight or body size, often manifesting in social, professional, and health care contexts.

Festinger And Carlsmith

Researchers known for their 1959 cognitive dissonance experiment, which investigated the effects of forced compliance behavior on changing attitudes.

Cognitive Dissonance

A state of psychological conflict arising from holding conflicting beliefs or values, leading to feelings of discomfort and the motivation to achieve consonance.

Cognitive Dissonance Theory

A psychological theory that suggests that individuals experience discomfort (dissonance) arising from inconsistent attitudes, beliefs, or behaviors and are motivated to reduce this discomfort by changing their attitudes, beliefs, or actions.