6. Able and Baker are equal partners in an accounting firm. Able decides that he needs more money to pay alimony to his three ex-wives so he approaches the partnership clerk, Charles, and asks him to write a check to him for $175,000. Able also told Charles that if he wrote the check and did not tell Baker, he could also write a check to himself for $15,000. What duties, if any, has Able breached to his partner? a. Duty to compensate fairly b. Duty of reconciliation c. Duty of loyalty d. There has been no breach of duty 7. Accountants in Massachusetts are regulated by the a. Board of Public Accountancy b. Internal Revenue Service c. Department of Revenue d. Federal Bureau of Investigation 8. The Internal Revenue Service (IRS) is investigating Apple, Inc. for potential civil tax fraud. The agency wants to obtain the working papers of Apple's accounting firm, Dewey, Cheetum & Howe. What device does the IRS have to obtain those papers? a. Informal request b. Search warrant C. Subpoena duces tecum d. Freedom of Information Act request 9. Able, Baker and Charlie are partners. Able gives notice of Baker and Charlie that he no longer wants to be their partner. This is known as: a. Dissolution b. Disassociation c. Dispossession d. Disloyalty 10. Administrative agencies are created by: a. The Administrative Procedure Act b. Enabling legislation C. The President of the United States d. Private entities