If the conditions are met, a qualified promise becomes a covenant

Which of the following is considered a fraudulent activity?

A. A mistake in gathering or processing accounting data from which financial statements are prepared. B. An incorrect accounting estimate arising from oversight or misinterpretation of facts. C. Misappropriation of assets. D. A mistake in the application of accounting principles relating to amount, classification, manner of presentation, or disclosure.

When formulating goals and objectives for an MPR plan, the ________ should be one of the first considerations

A) firm's brand names B) target audience C) industry's trends D) advertising budget E) firm's vision