Which of the following statements in a CPA\'s advertisement would not be accepta

Question

Which of the following statements in a CPA's advertisement would not be acceptable under the AICPA Code of Professional Conducr? (a) Hot Auditor Certified Public Accountant Fluency in Spanish and Germarn Certified Public Accountant Tax Specialist Certified Public Accountant Free Consultation Certified Public Accountant Endorsed by the IRS (b) Hot Auditor (c) Hot Auditor (d) Hot Auditor The Foreign Corrupt Practices Act requires that: (a) Publicly held companies establish materiality standards for internal control. (b) U. S. firms doing business abroad report large payments to non U.S. citizens to the Department of Justice. Auditors engaged to examine the financial statements ofpublicly held companies report all illegal payments to the Securities and Exchange Commission. Publicly held companies establish and maintain an adequate internal control structure (c) (d)

Explanation / Answer

(d) Hot Auditor

Certified Public Accountant

Endorsed by IRS

AICPA restricts certain forms of advertising such as self- laudatory or comparative claims, testimonials or endorsements.

(d) Publicly held companies establish and maintain an adequate internal control Structure.

Foreign Corrupt Practices Act (1977) has two sets of provisions:

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