A CPA Is in Partnership with Three Non-CPAs

question 25

Multiple Choice

A CPA is in partnership with three non-CPAs.The CPA wants to sign a report.Her signature will appear at the bottom of the report and the signature block will mention that she is a CPA and is affiliated with this partnership.This CPA:

• A) May do so as long as the non-CPAs comply with the standards set forth in the AICPA's Code of Professional Conduct
• B) May do so as long as the report would not lead a reasonable reader to believe that the entire partnership is comprised solely of CPAs
• C) May not do so because the use of the entire firm's name would imply to a reasonable reader that all partners in the firm participated in the submission and preparation of the report
• D) May not do so because a CPA who is in partnership with non-CPAs may not use the entire partnership's name in connection with reports submitted to clients or third parties

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Definitions:

Binary Opcodes

The binary representation of instructions that a computer's CPU can understand and execute.

Memory Addresses

Numerical locations in computer memory that are used to store data and instructions for running programs.

Word-like Symbols

Symbols or sequences of characters in programming that resemble words and are used to represent variables, functions, types, etc.

High-level Source Program

A program written in a high-level programming language which is easier for humans to understand and must be translated into machine code by a compiler or interpreter.