Choose the correct word in parentheses. A number of runners (has, have) medals from the district championship

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

When the shop steward and supervisor cannot resolve the grievance, then it may be appealed to the next higher level of management and union representative, usually within ________ calendar days

a. seven b. fifteen c. thirty d. forty-two