1)The AICPA Code of Professional Conduct's Internal Control Conceptual Framework suggests that CPAs evaluate whether a particular threat would lead which type of person to conclude that an unacceptable risk of non-independence exists?

AICPA peer reviewer.

Peer.

SEC inspector.

Reasonably informed third party.

2)Norbert is a tax accountant who thinks he might make more money if he could charge contingent fees. Which of the following istrue?

Norbert may properly charge a contingent fee to an original tax return for one of his firm's attest clients.

Norbert may properly charge a contingent fee to an amended tax return for one of his firm's attest clients.

Norbert may properly charge a contingent fee to an amended tax return for one of his firm's nonattest clients.

Norbert maynotprepare for a contingent fee an original or amended tax return for any sort of client.