The AICPA Code of Professional Conduct states that a CPA shall not disclose any confidential information obtained in the course of a professional engagement except with the consent of the client. In which one of the following situations would disclosure by a CPA be in violation of the code?

The Sarbanes-Oxley Act limits the nonaudit services that an audit firm can provide to issuer audit clients. Which of the following services is still an allowable service that an auditor may provide to an issuer client?

Management Assertions Based on the following summaries of a real-life corporate fraud, determine which management assertion was violated. Answers may be used more than once or not at all. You should only respond with one assertion per scenario.

An audit of the financial statements of Camden Corporation is being conducted by an external auditor. The external auditor is expected to

A person who is easily influenced and does not express their own needs is demonstrating:

What is an important guideline for asserting oneself?

How do men typically communicate compared to women?

What type of communication is characterized by making needs and desires clear?

Boris Newman is being audited by the IRS for a transaction he entered into which resulted in a refund in excess of $2.5 million. Boris is seeking Appeals consideration. Can Boris have his case heard by Appeals?

In 2017, Jun Yi was the sole owner and operator of AdvantageTech, Inc., an S Corporation located in Dallas, TX. A few years later AdvantageTech was insolvent and entered into voluntary bankruptcy proceedings in June of 2023. At that time, Yi relinquished his interest in AdvantageTech and turned over all of his books and records to the United States Trustee overseeing the bankruptcy case. Simultaneously, the IRS began examining AdvantageTech related to its tax return filings for taxable years 2019-2022. During the exam, Revenue Agent Augustus Martin received a request from Yi for AdvantageTech’s tax returns for taxable years 2019 and 2020. Revenue Agent Martin agreed and transmitted the tax returns via secured mail to Yi. Did Revenue Agent Martin violate IRC § 6103 when it turned over the returns to Yi?