1- If investigative services are performed for an attest client, independence may be impaired and, if it is, threats to independence cannot be reduced to an acceptable level.

a. True.

b. False.

2- Bill is prosecuted for arson. Bill denies committing the crime. At trial, Bill calls Leonard, a law officer who interviewed Omar, the owner of the torched building. Bill shows Leonard a document, which Leonard identifies as the report he prepared after the interview. The report describes the physical condition of the building and states that Leonard showed Omar a group of photographs, and that Omar identified an individual as the one he saw running from the building just before the fire broke out. That person was not Bill. Bill represents that he will call Omar to testify later at the trial. Bill now offers Leonard's report into evidence. Which of the following statements is most likely correct?

a. The report is hearsay and inadmissible under the public records exception because it contains matters observed pursuant to duty imposed by law, as well as factual findings resulting from an investigation. Ornaisstatement is thus also inadmissible.

b. The report is hearsay and admissible under the public records exception. Omar statement is admissible non-hearsay if Omar testifies and is subject to cross-examination concerning the statement.

c. The report is hearsay and the description of the building is admissible under the public records exception. The part of the report describing Omar's identification of the perpetrator is inadmissible because Leonard lacks personal knowledge of who committed the crime.

d. The report is non-hearsay because it is not offered to prove the truth of the matter asserted.

e. None of the above.

3- Angie sues Ohio Heating for negligence for injuries suffered when Ohio allegedly failed to fix Angie's heater during a strong cold snap. Angie, who is elderly and housebound, alleges that she phoned Ohio as soon as the heater failed, that Ohio agreed to respond quickly, and that Angie waited for an entire night, but Ohio never appeared. While waiting for Ohio, Angie claims she suffered cold-related injuries to her fingers and toes. Angie testifies that she placed her call to the number for Ohio listed in the phone book, and that a voice answered, Heating Service." Ohio denies ever receiving the call and moves to strike Angie's testimony from the record. How should the court rule?

a. The court should deny Ohio's motion because there is sufficient evidence to support a finding that the call was actually placed to Ohio.

b. The court should deny the motion if it finds that the call was not placed to Ohio.

c. The court should grant the motion because the party answering the phone did not identify itself as Ohio Heating.

d. The court should deny the motion because Angie has already testified, and it is too Tate to keep the evidence from the jury.

e. None of the above.

4- Grover initiates a breach of contract action against Todd. Grover claims the contract, which was reduced to writing, called for Todd to deliver 200 crates of peaches by a certain date. At trial, Todd wishes to testify that the contract only called for delivery of 100 crates. Grover makes a best evidence rule objection.

a. The court should sustain the objection.

b. The court should overrule the objection because a contract is an agreement brought about by the meeting of two minds, not by writing. The writing is only a memorandum of the agreement, not the contract itself.

c. The court should overrule the objection because Todd is not testifying about the contents of the writing, but about his understanding of the agreement.

d. The court should overrule the objection because the central issue in the case concerns the terms of the agreement, and the jury is entitled to hear Todd's interpretation of the terms.

e. None of the above.

5- Vivian starts a fraud action against Dennis, a used car seller, arising from the sale of a car. Vivian asserts that Dennis advertised the car as new when in fact its odometer had been set back to zero from 10,000 miles. Before trial, Vivian took the deposition of Sam, Dennis's sales manager. During the deposition, Sam admitted that the seller sometimes turned back odometers on vehicles before sale. At trial, Dennis calls Sam, who testifies that he prepares all cars for Dennis and that no odometers were ever turned back while Sam worked for Dennis. On cross-examination, Vivian asks Sam whether he remembers having his deposition taken and stating that odometers sometimes were turned back. Sain admits to having had his deposition taken but denies making the statement. Vivian wishes to read into evidence a portion of Sam's deposition transcript containing Sam's statement that odometers sometimes were turned back. Which of the following statements is most accurate?

a. The portion of the transcript is admissible only to impeach Sam's credibility.

b. The portion of the transcript is admissible both to impeach Sam's credibility and to prove that the odometer was turned back.

c. The portion of the transcript is inadmissible for either purpose because Sam is not unavailable.

d. The portion of the transcript is inadmissible for either purpose unless Dennis's lawyer cross-examined Sam at the deposition.

e. None of the above.

6- Tom worked for a messenger service owned by Dalton. While Tom was driving a Dalton-owned vehicle on business in Miami, he hit and injured Pedro, a pedestrian who resides in Alabama. Pedro brought a diversity action against Dalton in federal court in Florida on a theory of respondeat superior (principal-agent). Personal service was properly made, pursuant to FRCP 4(e)(2), on Dalton, a Florida resident. Dalton now wishes to implead Tom as a third-party defendant (if Dalton is held liable to Pedro, Dalton will be entitled to indemnity from Tom).Tom is a resident of Puerto Rico and lives in San Juan, a two-hour flight from Miami. Dalton caused a licensed process server to serve Tom personally at Tom's home in San Juan. Assume that Florida has no long-arm statute allowing state-court jurisdiction over any defendant who cannot be physically found with Florida. Does the federal court have personal jurisdiction over Dalton's third-party claim against Tom?

a. Yes, because Tom was a third-party defendant who was served within 100 miles of the federal courthouse.

b. No, because there is no Florida long-arm statute that would authorize state-court jurisdiction over Tom.

c. Yes, because service was properly made on Dalton within Florida, the state or district where the deferral suit is pending.

d. Yes, because Pedro, Dalton and Tom are all citizen of different states or districts.

e. None of the above.

7- Generally speaking, non-expert witnesses are permitted to testify based on

a. Their opinions in conclusory terms.

b. Their personal knowledge.

c. Their opinions in conclusory terms that are based on their personal knowledge.

d. All of the above.

8- Valuation Services (VS) section 100, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset (AICPA, Professional Standards) does not apply

a. To cases in which the value of a subject interest is provided to the member by the client or a third party, and the member does not apply valuation approaches and methods, as defined by VS section 100.

b. To cases of internal-use assignments from employers to employee members not in the practice accounting.

c. When it is not practical or reasonable to obtain or use relevant information, and as a result the unable to apply valuation approaches and methods that are described in VS section 100.

d. All of the above situations.

9- Which type of question is used to calibrate the subject's response?

a. Informational.

b. Assessment.

c. Admission-seeking.

d. Introductory.

10- Repeating an interviewer's questions may be best described as a sign of

a. Cooperation.

b. Deception.

c. Guilt.

d. None of the above.