Contracts in many low income countries are more difficult and costly to enforce than they are in more developed countries

According to Circular 230, which of the following statements may not be used when a CPA advertises?

A. Name, address, and office hours. B. Names of associates of the firm. C. Claims of quality of service that cannot be verified. D. Membership in professional organizations.

As people in developing countries often prefer to buy in smaller quantities, ________ is one of the most important functions of intermediaries in developing countries and helps perpetuate the long channels of distribution, which are a major obstacle

to the expansion of retailing. A) product adaptation B) breaking bulk C) diversification D) transfer pricing E) dual adaptation