{
    "data": {
        "instructionText": "<div class='Questiontxt'><div class='que_txt'><div class='inst_box'><p>Review the scenarios involving the provision of non-audit services to SEC audit clients and their affiliates listed below and choose if the service would be permissible or prohibited.</p><p class='inst'>These scenarios may introduce new learning material that has not been addressed in this course.</p><p class='inst'>Select the circle corresponding to each statement. You must answer all questions to proceed to the next screen.</p></div></div></div>",
        "downloadAndroidImages": "activity_icon.png,kc_assets_2.png",
        "downloadIpadImages": "activity_icon.png,kc_assets_2.png",
        "downloadImages": "activity_icon.png,kc_assets_2.png",
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                "questionText": "",
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                "finalText": "<p></p>",
                "options": [{
                        "id": "1",
                        "optImage": "",
                        "optImage1": "",
                        "optText": "Assisting a subsidiary of an SEC audit client with the preparation of their statutory financial statements after the SEC audit client financial statements were filed with the SEC.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "1",
                        "correct": "<p><b>That’s correct.</b><br />Assisting a downstream affiliate of an SEC audit client with financial statement preparation is permissible as long as:</p><ul><li>the financial statements do not form the basis of financial statements filed with the SEC and our audit report on the group financial statements has been issued.</li><li>do not include KPMG performing a management function.</li><li>KPMG does not prepare accounting records underlying the statutory financial statements.</li></ul><p>Financial statement preparation services (including word processing assistance) are separate non audit services requiring Sentinel approval and Audit Committee pre-approval, if applicable.</p>",
                        "incorrect": "<p><b>That’s incorrect.</b><br />Assisting a downstream affiliate of an SEC audit client with financial statement preparation is permissible as long as:</p><ul><li>the financial statements do not form the basis of financial statements filed with the SEC and our audit report on the group financial statements has been issued.</li><li>do not include KPMG performing a management function.</li><li>KPMG does not prepare accounting records underlying the statutory financial statements.</li></ul><p>Financial statement preparation services (including word processing assistance) are separate non audit services requiring Sentinel approval and Audit Committee pre-approval, if applicable.</p>"

                    },
                    {
                        "id": "2",
                        "optImage": "",
                        "optImage1": "",
                        "optText": "Providing an ESG reporting readiness assessment to an SEC audit client and its affiliates in anticipation of a future ESG attestation engagement.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "1",
                        "correct": "<p><b>That’s correct.</b><br />ESG reporting readiness assessments are permissible for audit clients and their affiliates under SEC independence rules as long as:</p><ul><li>recommendations are high level;</li><li>do not constitute design or implementation of controls or processes;</li><li>do not provide conclusions re: ESG readiness; and</li><li>the assessment period does not cross over the period of a future attestation engagement.</li></ul>",
                        "incorrect": "<p><b>That’s incorrect.</b><br />ESG reporting readiness assessments are permissible for audit clients and their affiliates under SEC independence rules as long as:</p><ul><li>recommendations are high level;</li><li>do not constitute design or implementation of controls or processes;</li><li>do not provide conclusions re: ESG readiness; and</li><li>the assessment period does not cross over the period of a future attestation engagement.</li></ul></p>"
                    }
                ],
                "correctFB": "",
                "incorrectFB": "",
                "table_heading":"Scenario",
                "choices": [
                    "Permissible",
                    "Prohibited"
                ]
            }
        }
    }
}