{
    "data": {
        "instructionText": "<div class='Questiontxt'><div class='que_txt'><div class='inst_box'><p>Review the scenarios involving non-audit services for SEC restricted entities 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 cyber maturity assessment services for an SEC audit client.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "1",
                        "correct": "<p><b>That’s correct.</b><br />We may perform compliance assessment services such as cyber maturity assessments for SEC audit clients, provided they are a point in time assessment and our observations and recommendations are not so extensive that we are considered to be designing processes, systems, or controls for the audit client.</p>",
                        "incorrect": "<p><b>That’s incorrect.</b><br />We may perform compliance assessment services such as cyber maturity assessments for SEC audit clients, provided they are a point in time assessment and our observations and recommendations are not so extensive that we are considered to be designing processes, systems, or controls for the audit client.</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 SEC audit clients and their affiliates as long as:</p><ul><li>recommendations are high level;</li><li>do not constitute a design of controls or processes;</li><li>do not provide conclusions re: ESG readiness; and</li><li>the assessment period should 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 SEC audit clients and their affiliates as long as:</p><ul><li>recommendations are high level;</li><li>do not constitute a design of controls or processes;</li><li>do not provide conclusions re: ESG readiness; and</li><li>the assessment period should not cross over the period of a future attestation engagement.</li></ul>"
                    }
                ],
                "correctFB": "",
                "incorrectFB": "",
                "table_heading":"Scenario",
                "choices": [
                    "Permissible",
                    "Prohibited"
                ]
            }
        }
    }
}