A CPA Observed Another CPA Engaging in an Act That

question 4

Multiple Choice

A CPA observed another CPA engaging in an act that was undeniably discreditable to the profession.The Acts Discreditable Rule of the AICPA:

• A) Requires the observing CPA to report this violation to a designated officer of the AICPA
• B) Requires the observing CPA to report this violation to a designated officer of the applicable state's accountancy licensing board
• C) Expressly states that a CPA has no duty to report the observed misconduct
• D) Does not express an opinion on whether the observing CPA does, or does not, have a reporting duty

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Definitions:

Binge Eating

The consumption of large quantities of food in a short period of time, often accompanied by a sense of loss of control.

Purging

In mental health, the act of engaging in behaviors like vomiting or misuse of laxatives to rid the body of food.

Visual-Spatial Performance

The ability to perceive, analyze, synthesize, and manipulate visual and spatial relationships among objects or space.

Cognitive Ability

The capacity of the brain to process, store, retrieve, and manipulate information.