Question 1
The CPA must
not subordinate his or her professional judgment to that of others in any
◦ engagement.
◦ audit engagement.
◦ engagement excluding tax services.
◦ engagement where the opinion of a specialist is used.
Question 2
Under the rules and interpretations of the AICPA
Code,
◦ a CPA can be a client advocate during an audit, but not while performing tax or management services.
◦ staff auditors should always defer to the judgment of their immediate supervisor.
◦ a conflict of interest is a relationship that might interfere with objectivity or integrity.
◦ even if a conflict of interest is disclosed to the member's client or employer, it is still considered a violation of the rules of conduct.
Solubility Rules
Rules for Alphabetic Filing
Summary of Coordination of Benefit Rules
Breaking the Rules
Breaking the Rules
Japanese cultural Display Rules