The appearance of independence of a CPA, or that CPA's firm, is most likely to be impaired if the CPA
a. provides appraisal, valuation, or actuarial services for an attest client
b. Joins a trade association, which is an attest client, and serves in a nonmanagement capacity
c. Accepts a token gift from an attest client
d. Serves as an executor and trustee of the estate of an individual who owned the majority of the stock of a closely held client corporation
Ans: d. Serves as an executor and trustee of the estate of an individual who owned the majority of the stock of a closely held client corporation
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In the approved Contract to Buy and Sell Real Estate, dates and deadlines are
a. approximate, and reasonable compliance is acceptable b. listed and summarized in each relevant section c. listed in each relevant section d. listed only in the section as a checklist for compliance
Nonverbal elements of delivery include
A) facial expressions B) gestures C) posture D) all of the above