{
    "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'>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",
        "pageAssets": {
            "mcssInt": {
                "questionText": "",
                "instText": "",
                "finalText": "<p></p>",
                "options": [{
                        "id": "1",
                        "optImage": "",
                        "optImage1": "",
                        "optText": "Performing an R&D expense analysis under IRC Section 174 for the client’s use in determining amounts to record for their quarterly tax provision for a subsidiary, (downstream affiliate of an SEC audit client).",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "2",
                        "correct": "<p><b>That’s correct.</b><br />Providing amounts that any downstream affiliate of an SEC audit client would use to record in their tax provision would be prohibited because the results of such services would be subject to our financial statement audit.</p>",
                        "incorrect": "<p><b>That’s incorrect.</b><br />Providing amounts that any downstream affiliate of an SEC audit client would use to record in their tax provision would be prohibited because the results of such services would be subject to our financial statement audit.</p>"

                    },
                    {
                        "id": "2",
                        "optImage": "",
                        "optImage1": "",
                        "optText": "Calculating amounts for R&D expense under IRC Section 174 for an SEC audit client for tax compliance purposes where the client has a separate process and procedures to determine any related amounts for tax provision purposes.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "1",
                        "correct": "<p><b>That’s correct.</b><br />It would be generally permissible to assist the client with calculating amounts related to IRC Section 174 for tax compliance purposes as long as the client has a separate process and procedures for tax provision purposes.</p>",
                        "incorrect": "<p><b>That’s incorrect.</b><br />It would be generally permissible to assist the client with calculating amounts related to IRC Section 174 for tax compliance purposes as long as the client has a separate process and procedures for tax provision purposes.</p>"
                    }
                ],
                "correctFB": "",
                "incorrectFB": "",
                "table_heading":"Scenario",
                "choices": [
                    "Permissible",
                    "Prohibited"
                ]
            }
        }
    }
}