QUESTION 20 Which of the following case indicate a violation of the Code of Professional Conduct by a CPA? a. CPA disclosed client information (without the clients' approval) to another CPA firm during the discussion of a merger of the two firms. b. CPA allows a company to change the way it values inventory to a method that is not GAAP because following GAAP would be misleading. c. All are violations of the Code of Professional Conduct. d. Based fee on approval of a bank loan dependent upon audited financial statements. QUESTION 21 CPA Robert Quinn agrees to sit on a client's executive search committee in order to assist the client with the interviews \& ultimate selection of a new ClO. Which of the following threats exists in this scenario? a. Financial self-interest threat. b. Self-review threat. c. Adverse interest threat. d. Management participation threat