Mary,a CPA,accepted a Fee from Rajiv,a CPA,for Referring One of Mary's

question 30

Multiple Choice

Mary,a CPA,accepted a fee from Rajiv,a CPA,for referring one of Mary's clients to him.Mary's client was not informed of this referral fee.Was Mary's acceptance of this fee permitted by applicable professional rules?

• A) Yes, if Rajiv possesses specialized skills that Mary lacked
• B) Yes, if Rajiv possesses specialized skills that Mary lacks and Rajiv agreed to a non-contingent referral fee arrangement with Mary prior to provide services to the referred client
• C) Yes, as long Mary's fee arrangement is a lump-sum amount rather than a percentage of the amount that Rajiv bills this client for his services
• d) No

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Definitions:

External-Unstable

An attributional style where individuals attribute their successes or failures to external, temporary factors.

Dispositional Attribution

The tendency to attribute someone's behavior to their disposition or personality rather than to external factors.

Defensive Attribution

A tendency to attribute more blame to the victims of accidents for their misfortune the more severe the accident was, often as a way to see the world as just and predictable.

External Attribution

The process of attributing the cause of one's own or others' behaviors to external factors or situations.