Which of the following is not a broad category of safeguards that mitigate or eliminate threats to independence?

A		Safeguards implemented by the firm, including policies and procedures to implement professional and regulatory requirements.
B		Safeguards implemented by the attest client.
C		Safeguards created by the profession, legislation, or regulation.
D		Safeguards created to assure proper training within both the client and attest environment.

A CPA's duty of due care to a client most likely will be breached when a CPA:

	A	Gives a client incorrect advice based on an honest error of judgment.
	B	Fails to follow generally accepted auditing standards.
	C	Gives a client an oral report instead of a written report.
	D	Fails to give tax advice that saves the client money.