{
    "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 AICPA 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",
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                "questionText": "",
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                "finalText": "<p></p>",
                "options": [{
                        "id": "1",
                        "optImage": "",
                        "optImage1": "",
                        "optText": "Loaning staff members to an AICPA audit client’s downstream affiliate to perform an internal project.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "2",
                        "correct": "<p><b>That’s correct.</b><br />Loaning staff to an AICPA audit client or its affiliates, regardless of the work the loaned staff are performing, is considered a management function, and is strictly prohibited.</p>",
                        "incorrect": "<p><b>That’s incorrect.</b><br />Loaning staff to an AICPA audit client or its affiliates, regardless of the work the loaned staff are performing, is considered a management function, and is strictly prohibited.</p>"

                    },
                    {
                        "id": "2",
                        "optImage": "",
                        "optImage1": "",
                        "optText": "Performing transfer pricing study services for an AICPA audit client.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "1",
                        "correct": "<p><b>That’s correct.</b><br />Transfer pricing study services are permissible to provide AICPA audit clients as long as we only perform benchmarking and provide a range of arm’s length rates for the client’s consideration.  The client must determine the transfer pricing allocations; we cannot do so on their behalf.</p>",
                        "incorrect": "<p><b>That’s incorrect.</b><br />Transfer pricing study services are permissible to provide AICPA audit clients as long as we only perform benchmarking and provide a range of arm’s length rates for the client’s consideration.  The client must determine the transfer pricing allocations; we cannot do so on their behalf.</p>"
                    },
                    {
                        "id": "3",
                        "optImage": "",
                        "optImage1": "",
                        "optText": "Providing tax provision services to a client intending to go public in the near term.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "2",
                        "correct": "<p><b>That’s correct.</b><br />Although tax provision services are permissible for AICPA audit clients, if we would like to continue serving as the client’s auditor after they go public, we must discontinue such services because providing them in periods included in the initial registration statement will result in non-compliance with the SEC’s general standard of independence.</p>",
                        "incorrect": "<p><b>That’s incorrect.</b><br />Although tax provision services are permissible for AICPA audit clients, if we would like to continue serving as the client’s auditor after they go public, we must discontinue such services because providing them in periods included in the initial registration statement will result in non-compliance with the SEC’s general standard of independence.</p>"
                    }
                ],
                "correctFB": "",
                "incorrectFB": "",
                "table_heading":"Scenario",
                "choices": [
                    "Permissible",
                    "Prohibited"
                ]
            }
        }
    }
}