ࡱ> q` -bjbjqPqP :::>$HHH8t|$n#| |  q!q!q!"""""""$d$h&#q!m!q!q!q!# (#"""q!d  ""q!"""" p - JH!@"">#0n#"j'"dj'"j'"4"q!q!q!##y"@q!q!q!n#q!q!q!q!$$$$H$$$H$$$ Chapter 03 Professional Ethics True / False Questions 1.The Rules portion of the AICPA Code of Professional Conduct must be followed by only those members in private practice. TrueFalse 2.The AICPA Code of Professional Conduct derives its authority from the Bylaws of the AICPA. TrueFalse 3.An immaterial loan from the CPA to an officer of a client impairs the independence of the CPA. TrueFalse 4.Financial interests of a CPA's nondependent children are attributed directly to the CPA. TrueFalse 5.Statements on Accounting and Review Services are enforceable under the AICPA Code of Professional Conduct. TrueFalse 6.CPAs may not advertise as to any special expertise other than in accounting, auditing, and tax. TrueFalse 7.A CPA may receive a commission for recommending a particular computer system to an audit client. TrueFalse 8.The communications between CPAs and their clients are privileged under federal law. TrueFalse 9.CPAs can advertise the fees only for their nonattest services. TrueFalse 10.The American Institute of Certified Public Accountants has been the primary source for ethical rules for internal auditors. TrueFalse Multiple Choice Questions 11.ABC Company is audited by the Phoenix office of Willingham CPAs. Which of the following individuals would be least likely to be considered a "covered member" by the independence standard? A.Staff assistant on the audit. B.An audit partner in the Eloi office. C.A tax partner in Phoenix who performs no attest services for ABC Company or for any other clients. D.The partner in charge of Willingham CPAs (she does no work on the ABC Company Audit). 12.Which of the following statements is true with respect to the PCAOB and SEC's concept of independence when an auditor both prepares financial statements and audits those financial statements for a client? A.The auditor is not independent. B.The auditor is independent if he or she is able to maintain a level of professional detachment. C.The auditor can audit the financial statements only if the audit process does not culminate in the expression of an opinion on the financial statements. D.The auditor cannot audit the financial statements since a lack of integrity exists. 13.Auditors are periodically punished for holding an investment in a client. This violates which ethical rule? A.Integrity. B.Independence. C.Non compliance with GAAP. D.Confidentiality. 14.The AICPA Conceptual Framework for Independence Standards suggests that CPAs evaluate whether a particular threat would lead which type of person to conclude that an unacceptable risk of non-independence exists? A.AICPA ethics examiner. B.Peer. C.PCAOB inspector. D.Reasonably informed third party. 15.Which of the following is not a broad category of threat to auditor independence? A.Familiarity. B.Safeguards implemented by the client. C.Financial self interest. D.Undue Influence. 16.A small CPA firm provides audit services to a large local company. Almost eighty percent of the CPA firm's revenues come from this client. Which statement is most likely to be true? A.Appearance of independence may be lacking. B.The small CPA firm does not have the proficiency to perform a larger audit. C.The situation is satisfactory if the auditor exercises due skeptical negative assurance care in the audit. D.The auditor should provide an "emphasis of a matter paragraph" to his/her audit report adequately disclosing this information and then it may issue an unqualified opinion. 17.Contingency fee based pricing of accounting services is: A.Always strictly prohibited in public accounting practice. B.Never restricted in public accounting practice. C.Prohibited for clients for whom attestation services are provided. D.Considered an act discreditable to the profession. 18.Which of the following is least likely to impair a CPA firm's independence with respect to a nonpublic audit client in the Oklahoma City office of a national CPA firm? A.A partner in the Oklahoma City office owns an immaterial amount of stock in the client. B.A partner in the Jersey City office owns 7% of the client's stock. C.A partner in the Oklahoma City office, who does not work on the audit, previously served as controller for the audit client. D.A partner in the Chicago office is also the vice president of finance for the audit client. 19.Which of the following family relationships is most likely to impair a CPA's independence with respect to a particular audit client on which the CPA works as a "covered member"? A.A close relative has a material investment in that client of which the CPA is not aware. B.A cousin has an immaterial investment in the client of which the CPA is aware. C.The CPA's father is president of the audit client. D.The CPA's spouse participates in a savings plan sponsored by the client. 20.AICPA independence requirements suggest that a CPA should evaluate whether a particular threat to independence would lead a reasonable person, aware of all the relevant facts, to conclude that: A.A questioning mind reveals doubt as to independence. B.An unacceptable risk of non-independence exists. C.The accountant is definitely not independent. D.There is substantial cause for a legal finding of non-independence. 21.If the AICPA Code of Professional Conduct does not specifically address a threat to auditor independence the auditor should: A.Conclude that the threat is not significant unless proven so. B.Conclude that the threat results in a lack of independence unless it can be shown that no impairment of independence occurs. C.Consider the threat from the perspective of a reasonable an informed third party who has knowledge of all the relevant information. D.Consult the Statements on Auditing Standards for guidance. 22.Which of the following is not a broad category of safeguards that mitigate or eliminate threats to independence? A.Safeguards created by the profession, legislation, or regulation. B.Safeguards created to assure proper training within both the client and attest environment. C.Safeguards implemented by the attest client. D.Safeguards implemented by the firm, including policies and procedures to implement professional and regulatory requirements. 23.Which of the following statements is correct? A.Client prepared records (e.g., the general ledger) may be retained by the CPA until fees due to the CPA are received. B.CPA working papers are the joint property of the CPA and the client. C.Supporting records not reflected in the client's records (e.g., proposed adjusting entries) may be withheld by the CPA if fees for the engagement remain unpaid. D.CPA working papers that include copies of client's records are not available to third parties under any circumstances. 24.When a threat to independence arises an auditor should consider A.Alternative threats to a lack of independence. B.Available safeguards to independence. C.Global independence rules. D.Required lack of independence approaches. 25.Which of the following attributes is more closely associated with attestation services performed by a CPA firm than with other lines of professional work? A.Integrity. B.Competence C.Independence D.Keeping informed on current professional developments. 26.Which of the following types of employees must be independent of an audit client? A.Staff assistants assigned to the engagement. B.Senior auditors assigned to the office that performs the audit. C.Managers assigned to an office that does not participate in the engagement. D.All firm professionals, regardless of their position. 27.Which of the following are not enforceable under the AICPA Code of Professional Conduct? A.Statements on Auditing Standards. B.Statements on Standards for Accounting and Review Services. C.Statements on Responsibilities in Tax Practice. D.Statements of Standards for Consulting Services. 28.The AICPA allows an auditor to perform which of the following services for an audit client: A.Performance of bookkeeping services for the client. B.Authorization of transactions for the client. C.Preparation of client source documents. D.Preparation and posting of journal entries without the client's approval. 29.Which of the following forms of organization is most likely to protect the personal assets of any partner or shareholder who has not been involved on an engagement resulting in litigation? A.Professional corporation. B.Limited liability partnership. C.Partnership. D.Subchapter M Incorporation 30.Jones & Company CPAs has one office. Which of the following is least likely to impair independence with respect to an audit client? A.The client owes the firm for two prior years' audit fees. B.A partner in the CPA firm is the son of the president of the client. C.The wife of a partner in the firm has a small direct financial interest in the client. D.A partner in the firm has an investment in a mutual fund that has a direct interest in the client. 31.Which of the following acts by a CPA would not necessarily be considered an act discreditable to the profession under Rule 501 of the AICPA Code of Professional Conduct? A.Prohibiting a client's new CPA firm from reviewing the audit working papers after the client has requested the CPA to do so. B.Engaging in discriminatory employment practices. C.Robbing a convenience store. D.Knowingly signing a false tax return. 32.Which of the following forms of advertising would most likely to be considered to be a violation of Rule 502 of the AICPA Code of Professional Conduct? A.Advertising including the types of services offered and the standard fees for the services. B.Advertising including the experience of the firm's professional staff. C.Advertising including an indication that the firm has a close relationship with several tax court judges. D.Advertising including the percentage of the firm's staff that have CPA certificates. 33.If a CPA violates the AICPA Code of Professional Conduct, the AICPA Trial Board may do all of the following, except: A.Admonish the offending member. B.Suspend the offending member. C.Expel the offending member. D.Revoke the offending member's CPA certificate. 34.Which of the following acts by a CPA would be most likely to be a violation of the AICPA Code of Professional Conduct? A.Assisting a client in preparing a financial forecast. B.Forming a professional corporation to practice as a CPA. C.Accepting a fee in a tax matter relating to an administrative proceeding. D.A "covered member" owns an immaterial amount of stock in an audit client. 35.In which of the following circumstances would a covered member be considered independent when performing the audit of the financial statements of a new client for the year ended December 31, 20X3? A.The covered member resigned on January 17, 20X3 from the board of directors of the client, prior to accepting the new audit engagement. B.The covered member continues to hold an immaterial indirect financial interest in the client. C.The covered member continues to serve as a trustee for the client's pension plan and has the authority to make investment decisions. D.The covered member's spouse owns an immaterial amount of shares of common stock in the client. 36.Independence is required of a CPA performing: A.Audits, but not any other professional services. B.All attestation services, but not other professional services. C.All attestation and tax services, but not other professional services. D.All professional services. 37.A CPA should maintain objectivity and be free of conflicts of interest when performing: A.Audits, but not any other professional services. B.All attestation services, but not other professional services. C.All attestation and tax services, but not other professional services. D.All professional services. 38.Bill Pan, CPA, has posted the general ledger and has maintained the financial records of Zorko Corporation. As a part of his responsibilities he has recorded journal entries and made closing entries. Which of the following best summarize the AICPA and SEC views as to the following question: Is audit independence impaired?  A.Option A B.Option B C.Option C D.Option D 39.In determining the scope and nature of services to be performed in public practice, a CPA firm should: A.Require independence for all services performed. B.Determine that the performance of all services is consistent with the firm's members' role as professionals. C.Have in place internal control procedures. D.Only perform accounting related services. 40.Independence of a CPA with respect to a client is not impaired if: A.The CPA has a loan to an officer of the client. B.The CPA has an immaterial direct interest in the client. C.The CPA is trustee for the client's pension plan. D.The CPA has an immaterial joint, closely held business investment with the client. 41.A CPA firm may not designate itself as "members of the AICPA" unless: A.All of its partners or shareholders are members of the Institute. B.All of its professional staff are members of the Institute. C.A majority of its professional staff are members of the Institute. D.At least one partner or shareholder is a member of the Institute. 42.While performing an audit an audit of a public company, the auditors discovered material illegal acts and resigned due to the client's refusal to disclose them. The auditors' reason for resignation should be disclosed through:  A.Option A B.Option B C.Option C D.Option D 43.Pickens and Perkins, CPAs, decide to incorporate their practice of accountancy. According to the AICPA Code of Professional Conduct, shares in the corporation can be issued: A.Only to persons qualified to practice public accounting. B.Only to employees and officers of the firm. C.Only to persons qualified to practice as CPAs and members of their immediate families. D.To the general public. 44.Which of the following statements best describes why the profession of certified public accountants has deemed it essential to promulgate a code of professional conduct and to establish a mechanism for enforcing observation of the code? A.A distinguishing mark of a profession is its acceptance of responsibility to the public. B.A prerequisite to success is the establishment of an ethical code that stresses primarily the professional's responsibility to clients and colleagues. C.A requirement of most state laws calls for the profession to establish a code of ethics. D.An essential means of self-protection for the profession is the establishment of flexible ethical standards by the professions. 45.A CPA's retention of client records as a means of enforcing payment of an overdue audit fee is an action that is: A.Considered acceptable by the AICPA Code of Professional Conduct. B.Ill advised since it would impair the CPA's independence with respect to the client. C.Considered discreditable to the profession. D.A violation of generally accepted auditing standards. 46.The AICPA Code of Professional Conduct would be violated if a CPA accepted a fee for services and the fee was: A.Fixed by a public authority. B.Based on a price quotation submitted in competitive bidding. C.Based on performing work relating to judicial proceedings. D.Payable if the audit of the financial statements led to a loan. 47.An audit independence issue might be raised by the auditor's participation in consulting services engagements. Which of the following statements is most consistent with the profession's attitude toward this issue? A.Information obtained as a result of a consulting services engagement is confidential to that specific engagement and should not influence performance of the attest function. B.The decision as to loss of independence must be made by the client based on the facts of the particular case. C.The auditor should not make management decisions for an audit client. D.The auditor who is asked to review management decisions, is also competent to make these decisions and can do so without loss of independence. 48.The AICPA Code of Professional Conduct will ordinarily be considered to have been violated when the CPA represents that specific consulting services will be performed for a stated fee and it is apparent at the time of the representation that the: A.Actual fee would be substantially higher. B.Actual fee would be substantially lower than the fees charged by other CPAs for comparable services. C.Fee was a competitive bid. D.CPA would not be independent. 49.The concept of materiality would be least important to an auditor when considering the: A.Decision whether to use positive or negative confirmations of accounts receivable. B.Adequacy of disclosure of a client's illegal act. C.Discovery of weaknesses in a client's internal control. D.Effects of a direct financial interest in the client upon the CPA's independence. 50.When an accountant is not independent, the accountant is precluded from issuing a: A.Compilation report. B.Review report. C.Management advisory report. D.Tax planning report. 51.Competence as a certified public accountant includes all of the following except: A.Having the technical qualifications to perform an engagement. B.Possessing the ability to supervise and to evaluate the quality of staff work. C.Warranting the infallibility of the work performed. D.Consulting others if additional technical information is needed. 52.The AICPA Code of Professional Conduct states that a CPA shall not disclose any confidential information obtained in the course of a professional engagement except with the consent of the client. This rule should be understood to preclude a CPA from responding to an inquiry made by: A.The trial board of the AICPA. B.An investigative body of a state CPA society. C.A CPA-shareholder of the client corporation. D.An AICPA voluntary quality review body. 53.A client company has not paid its 20X3 audit fees. According to the AICPA Code of Professional Conduct, in order for the auditor to be considered independent with respect to the 20X4 audit, the 20X3 audit fees must be paid before the: A.20X3 report is issued. B.20X4 fieldwork is started. C.20X4 report is issued. D.20X5 fieldwork is started. 54.A CPA sole practitioner purchased stock in a client corporation and placed it in a trust as an educational fund for the CPA's minor child. The trust securities were not material to the CPA but were material to the child's personal net worth. Would the independence of the CPA be considered to be impaired with respect to the client? A.Yes, because the stock would be considered a direct financial interest and, consequently, materiality is not a factor. B.Yes, because the stock would be considered an indirect financial interest that is material to the CPA's child. C.No, because the CPA would not be considered to have a direct financial interest in the client. D.No, because the CPA would not be considered to have a material indirect financial interest in the client. 55.A primary purpose for establishing a code of conduct within a professional organization is to: A.Reduce the likelihood that members of the profession will be sued for substandard work. B.Ensure that all members of the profession perform at approximately the same level of competence. C.Demonstrate acceptance of responsibility to the interests of those served by the profession. D.Require members of the profession to exhibit loyalty in all matters pertaining to the affairs of their organization. 56.An accounting association established a code of ethics for all members. The most likely primary purpose for establishing the code of ethics was to: A.Outline criteria for professional behavior to maintain standards of competence, morality, honesty, and dignity within the association. B.Establish standards to follow for effective accounting practice. C.Provide a framework within which accounting policies could be effectively developed and executed. D.Outline criteria that can be utilized in conducting interviews of potential new accountants. Essay Questions 57.The following is a list of circumstances that might be faced by a public accounting firm. If the circumstance represents a violation of one of the rules of the AICPA Code of Professional Conduct, provide the title of the rule. Write "no violation" in the space if the circumstance does not represent a violation of a rule.  58.CPAs are allowed to advertise under the Rules of the AICPA Code of Professional Conduct. a. List the general guidelines regarding the nature of acceptable advertising. b. Describe two specific forms of unacceptable advertising. 59.The Sarbanes-Oxley Act of 2002 placed significant restrictions on the types of consulting that may be performed by auditors for their public company audit clients. a. List four types of services that are prohibited by the Act. b. List three types of general consulting activities that would the AICPA Code of Professional Conduct indicates impair the auditors' independence. 60.The AICPA's Code of Professional Conduct consists of two parts, Principles and Rules. a. Describe the purpose of each of the two parts. b. Describe the disciplinary action that may be taken against a member who violates the Code. c. Must the Rules be followed by members of the AICPA that are not in public practice? Explain your answer. Chapter 03 Professional Ethics Answer Key True / False Questions 1.The Rules portion of the AICPA Code of Professional Conduct must be followed by only those members in private practice. FALSE Difficulty: Medium 2.The AICPA Code of Professional Conduct derives its authority from the Bylaws of the AICPA. TRUE Difficulty: Medium 3.An immaterial loan from the CPA to an officer of a client impairs the independence of the CPA. TRUE Difficulty: Medium 4.Financial interests of a CPA's nondependent children are attributed directly to the CPA. FALSE Difficulty: Medium 5.Statements on Accounting and Review Services are enforceable under the AICPA Code of Professional Conduct. TRUE Difficulty: Easy 6.CPAs may not advertise as to any special expertise other than in accounting, auditing, and tax. FALSE Difficulty: Medium 7.A CPA may receive a commission for recommending a particular computer system to an audit client. FALSE Difficulty: Easy 8.The communications between CPAs and their clients are privileged under federal law. FALSE Difficulty: Easy 9.CPAs can advertise the fees only for their nonattest services. FALSE Difficulty: Easy 10.The American Institute of Certified Public Accountants has been the primary source for ethical rules for internal auditors. FALSE Difficulty: Easy Multiple Choice Questions 11.ABC Company is audited by the Phoenix office of Willingham CPAs. Which of the following individuals would be least likely to be considered a "covered member" by the independence standard? A.Staff assistant on the audit. B.An audit partner in the Eloi office. C.A tax partner in Phoenix who performs no attest services for ABC Company or for any other clients. D.The partner in charge of Willingham CPAs (she does no work on the ABC Company Audit). Difficulty: Hard 12.Which of the following statements is true with respect to the PCAOB and SEC's concept of independence when an auditor both prepares financial statements and audits those financial statements for a client? A.The auditor is not independent. B.The auditor is independent if he or she is able to maintain a level of professional detachment. C.The auditor can audit the financial statements only if the audit process does not culminate in the expression of an opinion on the financial statements. D.The auditor cannot audit the financial statements since a lack of integrity exists. Difficulty: Medium 13.Auditors are periodically punished for holding an investment in a client. This violates which ethical rule? A.Integrity. B.Independence. C.Non compliance with GAAP. D.Confidentiality. Difficulty: Easy 14.The AICPA Conceptual Framework for Independence Standards suggests that CPAs evaluate whether a particular threat would lead which type of person to conclude that an unacceptable risk of non-independence exists? A.AICPA ethics examiner. B.Peer. C.PCAOB inspector. D.Reasonably informed third party. Difficulty: Medium 15.Which of the following is not a broad category of threat to auditor independence? A.Familiarity. B.Safeguards implemented by the client. C.Financial self interest. D.Undue Influence. Difficulty: Easy 16.A small CPA firm provides audit services to a large local company. Almost eighty percent of the CPA firm's revenues come from this client. Which statement is most likely to be true? A.Appearance of independence may be lacking. B.The small CPA firm does not have the proficiency to perform a larger audit. C.The situation is satisfactory if the auditor exercises due skeptical negative assurance care in the audit. D.The auditor should provide an "emphasis of a matter paragraph" to his/her audit report adequately disclosing this information and then it may issue an unqualified opinion. Difficulty: Easy 17.Contingency fee based pricing of accounting services is: A.Always strictly prohibited in public accounting practice. B.Never restricted in public accounting practice. C.Prohibited for clients for whom attestation services are provided. D.Considered an act discreditable to the profession. Difficulty: Hard 18.Which of the following is least likely to impair a CPA firm's independence with respect to a nonpublic audit client in the Oklahoma City office of a national CPA firm? A.A partner in the Oklahoma City office owns an immaterial amount of stock in the client. B.A partner in the Jersey City office owns 7% of the client's stock. C.A partner in the Oklahoma City office, who does not work on the audit, previously served as controller for the audit client. D.A partner in the Chicago office is also the vice president of finance for the audit client. Difficulty: Hard 19.Which of the following family relationships is most likely to impair a CPA's independence with respect to a particular audit client on which the CPA works as a "covered member"? A.A close relative has a material investment in that client of which the CPA is not aware. B.A cousin has an immaterial investment in the client of which the CPA is aware. C.The CPA's father is president of the audit client. D.The CPA's spouse participates in a savings plan sponsored by the client. Difficulty: Medium 20.AICPA independence requirements suggest that a CPA should evaluate whether a particular threat to independence would lead a reasonable person, aware of all the relevant facts, to conclude that: A.A questioning mind reveals doubt as to independence. B.An unacceptable risk of non-independence exists. C.The accountant is definitely not independent. D.There is substantial cause for a legal finding of non-independence. Difficulty: Medium 21.If the AICPA Code of Professional Conduct does not specifically address a threat to auditor independence the auditor should: A.Conclude that the threat is not significant unless proven so. B.Conclude that the threat results in a lack of independence unless it can be shown that no impairment of independence occurs. C.Consider the threat from the perspective of a reasonable an informed third party who has knowledge of all the relevant information. D.Consult the Statements on Auditing Standards for guidance. Difficulty: Hard 22.Which of the following is not a broad category of safeguards that mitigate or eliminate threats to independence? A.Safeguards created by the profession, legislation, or regulation. B.Safeguards created to assure proper training within both the client and attest environment. C.Safeguards implemented by the attest client. D.Safeguards implemented by the firm, including policies and procedures to implement professional and regulatory requirements. Difficulty: Hard 23.Which of the following statements is correct? A.Client prepared records (e.g., the general ledger) may be retained by the CPA until fees due to the CPA are received. B.CPA working papers are the joint property of the CPA and the client. C.Supporting records not reflected in the client's records (e.g., proposed adjusting entries) may be withheld by the CPA if fees for the engagement remain unpaid. D.CPA working papers that include copies of client's records are not available to third parties under any circumstances. Difficulty: Medium 24.When a threat to independence arises an auditor should consider A.Alternative threats to a lack of independence. B.Available safeguards to independence. C.Global independence rules. D.Required lack of independence approaches. Difficulty: Easy. 25.Which of the following attributes is more closely associated with attestation services performed by a CPA firm than with other lines of professional work? A.Integrity. B.Competence C.Independence D.Keeping informed on current professional developments. Difficulty: Medium 26.Which of the following types of employees must be independent of an audit client? A.Staff assistants assigned to the engagement. B.Senior auditors assigned to the office that performs the audit. C.Managers assigned to an office that does not participate in the engagement. D.All firm professionals, regardless of their position. Difficulty: Hard 27.Which of the following are not enforceable under the AICPA Code of Professional Conduct? A.Statements on Auditing Standards. B.Statements on Standards for Accounting and Review Services. C.Statements on Responsibilities in Tax Practice. D.Statements of Standards for Consulting Services. Difficulty: Hard 28.The AICPA allows an auditor to perform which of the following services for an audit client: A.Performance of bookkeeping services for the client. B.Authorization of transactions for the client. C.Preparation of client source documents. D.Preparation and posting of journal entries without the client's approval. Difficulty: Hard 29.Which of the following forms of organization is most likely to protect the personal assets of any partner or shareholder who has not been involved on an engagement resulting in litigation? A.Professional corporation. B.Limited liability partnership. C.Partnership. D.Subchapter M Incorporation Difficulty: Medium 30.Jones & Company CPAs has one office. Which of the following is least likely to impair independence with respect to an audit client? A.The client owes the firm for two prior years' audit fees. B.A partner in the CPA firm is the son of the president of the client. C.The wife of a partner in the firm has a small direct financial interest in the client. D.A partner in the firm has an investment in a mutual fund that has a direct interest in the client. Difficulty: Hard 31.Which of the following acts by a CPA would not necessarily be considered an act discreditable to the profession under Rule 501 of the AICPA Code of Professional Conduct? A.Prohibiting a client's new CPA firm from reviewing the audit working papers after the client has requested the CPA to do so. B.Engaging in discriminatory employment practices. C.Robbing a convenience store. D.Knowingly signing a false tax return. Difficulty: Easy 32.Which of the following forms of advertising would most likely to be considered to be a violation of Rule 502 of the AICPA Code of Professional Conduct? A.Advertising including the types of services offered and the standard fees for the services. B.Advertising including the experience of the firm's professional staff. C.Advertising including an indication that the firm has a close relationship with several tax court judges. D.Advertising including the percentage of the firm's staff that have CPA certificates. Difficulty: Medium 33.If a CPA violates the AICPA Code of Professional Conduct, the AICPA Trial Board may do all of the following, except: A.Admonish the offending member. B.Suspend the offending member. C.Expel the offending member. D.Revoke the offending member's CPA certificate. Difficulty: Medium 34.Which of the following acts by a CPA would be most likely to be a violation of the AICPA Code of Professional Conduct? A.Assisting a client in preparing a financial forecast. B.Forming a professional corporation to practice as a CPA. C.Accepting a fee in a tax matter relating to an administrative proceeding. D.A "covered member" owns an immaterial amount of stock in an audit client. Difficulty: Hard 35.In which of the following circumstances would a covered member be considered independent when performing the audit of the financial statements of a new client for the year ended December 31, 20X3? A.The covered member resigned on January 17, 20X3 from the board of directors of the client, prior to accepting the new audit engagement. B.The covered member continues to hold an immaterial indirect financial interest in the client. C.The covered member continues to serve as a trustee for the client's pension plan and has the authority to make investment decisions. D.The covered member's spouse owns an immaterial amount of shares of common stock in the client. Difficulty: Hard 36.Independence is required of a CPA performing: A.Audits, but not any other professional services. B.All attestation services, but not other professional services. C.All attestation and tax services, but not other professional services. D.All professional services. Difficulty: Medium 37.A CPA should maintain objectivity and be free of conflicts of interest when performing: A.Audits, but not any other professional services. B.All attestation services, but not other professional services. C.All attestation and tax services, but not other professional services. D.All professional services. Difficulty: Medium 38.Bill Pan, CPA, has posted the general ledger and has maintained the financial records of Zorko Corporation. As a part of his responsibilities he has recorded journal entries and made closing entries. Which of the following best summarize the AICPA and SEC views as to the following question: Is audit independence impaired?  A.Option A B.Option B C.Option C D.Option D Difficulty: Hard 39.In determining the scope and nature of services to be performed in public practice, a CPA firm should: A.Require independence for all services performed. B.Determine that the performance of all services is consistent with the firm's members' role as professionals. C.Have in place internal control procedures. D.Only perform accounting related services. Difficulty: Medium 40.Independence of a CPA with respect to a client is not impaired if: A.The CPA has a loan to an officer of the client. B.The CPA has an immaterial direct interest in the client. C.The CPA is trustee for the client's pension plan. D.The CPA has an immaterial joint, closely held business investment with the client. Difficulty: Hard 41.A CPA firm may not designate itself as "members of the AICPA" unless: A.All of its partners or shareholders are members of the Institute. B.All of its professional staff are members of the Institute. C.A majority of its professional staff are members of the Institute. D.At least one partner or shareholder is a member of the Institute. Difficulty: Medium 42.While performing an audit an audit of a public company, the auditors discovered material illegal acts and resigned due to the client's refusal to disclose them. The auditors' reason for resignation should be disclosed through:  A.Option A B.Option B C.Option C D.Option D Difficulty: Hard 43.Pickens and Perkins, CPAs, decide to incorporate their practice of accountancy. According to the AICPA Code of Professional Conduct, shares in the corporation can be issued: A.Only to persons qualified to practice public accounting. B.Only to employees and officers of the firm. C.Only to persons qualified to practice as CPAs and members of their immediate families. D.To the general public. Difficulty: Medium Source: AICPA 44.Which of the following statements best describes why the profession of certified public accountants has deemed it essential to promulgate a code of professional conduct and to establish a mechanism for enforcing observation of the code? A.A distinguishing mark of a profession is its acceptance of responsibility to the public. B.A prerequisite to success is the establishment of an ethical code that stresses primarily the professional's responsibility to clients and colleagues. C.A requirement of most state laws calls for the profession to establish a code of ethics. D.An essential means of self-protection for the profession is the establishment of flexible ethical standards by the professions. Difficulty: Easy Source: AICPA 45.A CPA's retention of client records as a means of enforcing payment of an overdue audit fee is an action that is: A.Considered acceptable by the AICPA Code of Professional Conduct. B.Ill advised since it would impair the CPA's independence with respect to the client. C.Considered discreditable to the profession. D.A violation of generally accepted auditing standards. Difficulty: Medium Source: AICPA 46.The AICPA Code of Professional Conduct would be violated if a CPA accepted a fee for services and the fee was: A.Fixed by a public authority. B.Based on a price quotation submitted in competitive bidding. C.Based on performing work relating to judicial proceedings. D.Payable if the audit of the financial statements led to a loan. Difficulty: Medium Source: AICPA 47.An audit independence issue might be raised by the auditor's participation in consulting services engagements. Which of the following statements is most consistent with the profession's attitude toward this issue? A.Information obtained as a result of a consulting services engagement is confidential to that specific engagement and should not influence performance of the attest function. B.The decision as to loss of independence must be made by the client based on the facts of the particular case. C.The auditor should not make management decisions for an audit client. D.The auditor who is asked to review management decisions, is also competent to make these decisions and can do so without loss of independence. Difficulty: Hard Source: AICPA 48.The AICPA Code of Professional Conduct will ordinarily be considered to have been violated when the CPA represents that specific consulting services will be performed for a stated fee and it is apparent at the time of the representation that the: A.Actual fee would be substantially higher. B.Actual fee would be substantially lower than the fees charged by other CPAs for comparable services. C.Fee was a competitive bid. D.CPA would not be independent. Difficulty: Medium Source: AICPA 49.The concept of materiality would be least important to an auditor when considering the: A.Decision whether to use positive or negative confirmations of accounts receivable. B.Adequacy of disclosure of a client's illegal act. C.Discovery of weaknesses in a client's internal control. D.Effects of a direct financial interest in the client upon the CPA's independence. Difficulty: Hard Source: AICPA 50.When an accountant is not independent, the accountant is precluded from issuing a: A.Compilation report. B.Review report. C.Management advisory report. D.Tax planning report. Difficulty: Medium Source: AICPA 51.Competence as a certified public accountant includes all of the following except: A.Having the technical qualifications to perform an engagement. B.Possessing the ability to supervise and to evaluate the quality of staff work. C.Warranting the infallibility of the work performed. D.Consulting others if additional technical information is needed. Difficulty: Easy Source: AICPA 52.The AICPA Code of Professional Conduct states that a CPA shall not disclose any confidential information obtained in the course of a professional engagement except with the consent of the client. This rule should be understood to preclude a CPA from responding to an inquiry made by: A.The trial board of the AICPA. B.An investigative body of a state CPA society. C.A CPA-shareholder of the client corporation. D.An AICPA voluntary quality review body. Difficulty: Medium Source: AICPA 53.A client company has not paid its 20X3 audit fees. According to the AICPA Code of Professional Conduct, in order for the auditor to be considered independent with respect to the 20X4 audit, the 20X3 audit fees must be paid before the: A.20X3 report is issued. B.20X4 fieldwork is started. C.20X4 report is issued. D.20X5 fieldwork is started. Difficulty: Medium Source: AICPA 54.A CPA sole practitioner purchased stock in a client corporation and placed it in a trust as an educational fund for the CPA's minor child. The trust securities were not material to the CPA but were material to the child's personal net worth. Would the independence of the CPA be considered to be impaired with respect to the client? A.Yes, because the stock would be considered a direct financial interest and, consequently, materiality is not a factor. B.Yes, because the stock would be considered an indirect financial interest that is material to the CPA's child. C.No, because the CPA would not be considered to have a direct financial interest in the client. D.No, because the CPA would not be considered to have a material indirect financial interest in the client. Difficulty: Hard Source: AICPA 55.A primary purpose for establishing a code of conduct within a professional organization is to: A.Reduce the likelihood that members of the profession will be sued for substandard work. B.Ensure that all members of the profession perform at approximately the same level of competence. C.Demonstrate acceptance of responsibility to the interests of those served by the profession. D.Require members of the profession to exhibit loyalty in all matters pertaining to the affairs of their organization. Difficulty: Medium Source: IIA 56.An accounting association established a code of ethics for all members. The most likely primary purpose for establishing the code of ethics was to: A.Outline criteria for professional behavior to maintain standards of competence, morality, honesty, and dignity within the association. B.Establish standards to follow for effective accounting practice. C.Provide a framework within which accounting policies could be effectively developed and executed. D.Outline criteria that can be utilized in conducting interviews of potential new accountants. Difficulty: Medium Source: IIA Essay Questions 57.The following is a list of circumstances that might be faced by a public accounting firm. If the circumstance represents a violation of one of the rules of the AICPA Code of Professional Conduct, provide the title of the rule. Write "no violation" in the space if the circumstance does not represent a violation of a rule.   Difficulty: Hard 58.CPAs are allowed to advertise under the Rules of the AICPA Code of Professional Conduct. a. List the general guidelines regarding the nature of acceptable advertising. b. Describe two specific forms of unacceptable advertising. a. Advertising is acceptable if it is not false, misleading, or deceptive. b. Unacceptable forms of advertising include advertising that (only two required): ( Creates unjustified expectations of favorable results. ( Indicates an ability to influence a court or other official body. ( Misstates professional qualifications. Difficulty: Medium 59.The Sarbanes-Oxley Act of 2002 placed significant restrictions on the types of consulting that may be performed by auditors for their public company audit clients. a. List four types of services that are prohibited by the Act. b. List three types of general consulting activities that would the AICPA Code of Professional Conduct indicates impair the auditors' independence. a. Services prohibited by the Act include (4 required): ( Bookkeeping or other services related to the accounting records or financial statements. ( Financial information systems design and implementation. ( Appraisal, valuation and actuarial services. ( Internal audit outsourcing services, management functions or human resources. ( Various investment services. ( Legal services and expert services unrelated to auditing. b. Consulting functions that the AICPA Code of Professional Conduct indicate impair independence include (3 required): ( Authorizing, executing or consummating a transaction. ( Preparing source documents. ( Having custody of client assets. ( Supervising client employees in their normal recurring activities. ( Determining which recommendation should be implemented. ( Reporting to the board of directors on behalf of management. ( Serving as a client's stock transfer or escrow agent, registrar, or its general counsel. Difficulty: Hard 60.The AICPA's Code of Professional Conduct consists of two parts, Principles and Rules. a. Describe the purpose of each of the two parts. b. Describe the disciplinary action that may be taken against a member who violates the Code. c. Must the Rules be followed by members of the AICPA that are not in public practice? Explain your answer. a. Principles-goal-oriented, positively stated discussion of the profession's responsibilities to the public, clients, and fellow practitioners. Rules--enforceable applications of the principles. b. For violations of the Code a member may be required to take remedial action, such as attending continuing education programs. For more serious violations, the member may be censured, suspended, or expelled. c. The Rules apply to all members of the AICPA, unless the wording of the rule indicates otherwise. 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