68.

 Under the AICPA definition, who among the following would not be considered a covered
member? 
A. An individual on the attest engagement team.
B. An individual in a position to influence the attest engagement.
C. A partner in the office of the lead engagement partner.
D. All would be considered covered members.

69. Rule 201 deals with the General Standards that are applicable to all CPAs no matter the type
of services that are rendered does not include which of the following factors? 
A. Due professional care.
B. Integrity and objectivity.
C. Planning and supervision.
D. Sufficient relevant data.

70. Independence is required for which of the following types of services? 

A. Audit work.
B. Tax work.
C. Consulting.
D. Independence is always required of the CPA.

71. Independence is not required for which of the following types of services? 

A. Audits.
B. Reviews.
C. Consulting.
D. Attestation.

72. Independence in mental attitude is required of auditor on all audit engagements. What does
this independence require? 
A. A sympathetic attitude towards management.
B. An attitude of judicial neutrality.
C. An advocacy attitude towards shareholders.
D. An immovable neutrality regardless of the evidence.

 
73. According to the framework for ethical decision making, which of the following should the
decision maker consider? 
A. All possible alternative courses of action.
B. The consequences associated with possible actions.
C. Whether the rights framework would cause any course of action to be added.
D. All of the above.

74. Under Rule 201, what best describes how an AIPCA member should act? 
A. With professional competence.
B. With due professional care.
C. After adequate planning and with appropriate supervision.
D. All of the above

75. Commissions and referral fees are not permitted for which types of services? 
A. Tax.
B. Reviews.
C. Audits.
D. Both B and C.