Ethics, Professional, and Legal Responsibilities Flashcards
1
Q
AICPA SSTS on written or oral advice
A
tax sophistication of taxpayer, importance of transaction and amounts, nature of inquiry, time available, technical complexity involves, existence of authorities,
2
Q
who handles ethics complaints w/ national implications
A
AICPA
3
Q
FCPA applies to
A
SEC registered firms
4
Q
constructive fraud
A
gross negligence-recklessness
