【单选题】In some situations, the interpretations of the Rules of Conduct permit former partners to have relationships with a client of the firm without affecting the firm's independence. Which of the following...
A.
The former partner works in the maintenance department of an audit client of his former firm.
B.
The former partner's grandson works in the warehouse of an audit client of his former firm.
C.
The former partner was held out as an associate of the firm.
D.
The former partner purchased 5% of the stock of an audit client of his former firm.
【单选题】Interpretations to the Rules of Conduct permit a CPA firm to do both bookkeeping and auditing for the same private company client if three criteria are met. Which of the following is not one of those ...
A.
The client must accept full responsibility for the financial statements.
B.
The client is required to file an annual report, including audited financial statements, with the Securities and Exchange Commission.
C.
The CPA must not assume the role of employee or of manager.
D.
The CPA must follow applicable auditing standards.