Membership in the American Institute of Certified Public Accountants (AICPA) is suspended without a hearing if a judgment of conviction is filed with the secretary of the institute related to all but which of the following?

A) willful failure to file an income tax return, which the CPA as an individual is required to file
B) filing a fraudulent return on the part of the CPA for his or her own return or that of a client
C) aiding in the preparation of a fraudulent income tax return of a client
D) negligent failure to file an income tax return, which the CPA as an individual is required to file


D

Business

You might also like to view...

Are there any benefits to having both banking supervisors and economic researchers working together at a Reserve bank?

What will be an ideal response?

Business

Which of the following statements is true of ethical principles?

A. Ethics remain the same irrespective of the country or industry. B. The personal code of ethics does not play a role in business decisions. C. Most people have common views on ethical and unethical practices. D. Ethical principles are often easy to determine. E. Ethical principles can change over time.

Business

US firms spend more on sales forces and sales force materials than on any other promotional method

Indicate whether the statement is true or false

Business

Answer the following statements true (T) or false (F)

1. Friends of the Earth is the oldest and largest environmental group in the United States. 2. Research conducted by Stanwick and Stanwick found that firms in the “middle of the pack” financially had the highest levels of environmentally committment. 3. In the US two key accounting rules, “FAS 5—Accounting for Contingencies” and “FIN 14—Reasonable Estimation of Loss,” provide appropriate disclosures about their environmental liabilities. 4. Environmental justice can be defined as the systematic equal allocation of environmental benefits and burdens. 5. To view sustainability from a global perspective, it must be recognized that countries in different stages of development regard sustainability with different priorities.

Business