CORRECT. A. Susan (CPA) was seeking promotion to become a partner in her firm. She told her friends that "if I am going to be successful then I really need to prove I have great interpersonal skills and leadership skills. It is not so important at this time to prove my technical skills as an accountant" B. In her interview for her promotion to partner Susan was asked to state her views on when a person can be regarded as professional. She answered: "qualifications alone are not enough....an individual can be regarded as professional when that individual is sufficiently capable of making complex and difficult professional judgments and advising others in respect of those judgments effectively" C. Assertiveness is a skill which enhances the ability to handle confrontation and is therefore, valuable to employees. It is highly valuable as a transferable skill to any organisation or role D. Influencing people is important in negotiations. In order to influence successfully it is necessary to understand and to employ manipulation concepts. The concepts of trust and mutual respect are not important when successfully influencing people From the following statements identify the statement that is NOT CORRECT: A. Research shows that Small and Medium Enterprises (SMEs), despite trying to succeed, unfortunately do not rely on valuable business advice from external accounting practitioners B. It is argued that even perceptions about accounting can create significant social impact so communications regarding accounting need to be professional and balanced