B) Partner assigned to the audit engagement. C) Auditor in charge of the fieldwork. D) Securities and Exchange Commission AICPA independence requirements suggest that a CPA should evaluate whether a 8) particular threat to independence would lead a reasonable person, aware of all the relevant facts, to conclude that: A) There is substantial cause for a legal finding of non-independence. B) A questioning mind reveals doubt as to independence. C) An unacceptable risk of non-independence exists. D) The accountant is definitely not independent 9) Which of the following forms of advertising would most likely be considered a 9) violation of the AICPA Code of Professional Conduct? A) Advertising including the experience of the firm's professional staff. B) Advertising including an indication that the firm has a close relationship with several tax court judges. C) Advertising including the percentage of the firm's staff that have CPA certificates. D) Advertising including the types of services offered and the standard fees for the services. 10) 10) Independence is required of a CPA performing: A) Audits, but not any other professional services. B) Attestation and tax services, but not other professional services. C) Attestation services, but not other professional services. D) All professional services. 11) Which of the following forms of organization is most likely to protect the personal 11) assets of any partner, or shareholder who has not been involved on an engagement resulting in litigation? A) Professional corporation. B) Partnership C) Limited liability partnership D) Subchapter M Incorporation