{
  "data": {
    "audio": "blank",
    "scenarioText": "Question",
    "question": "<div>Which of the following statements about the new IESBA requirements for non-audit services are true for audit clients?<div><ul><li>The IESBA prohibitions on specific non-audit services generally do not create increased restrictions on services we can provide to audit clients beyond applicable SEC and AICPA restrictions.</li><li>There are new prohibitions on the non-audit services we can provide to audit clients.</li><li>The two-pronged Self-Review Threat test is used to determine whether the provision of non-audit services to an audit client might create a self-review  threat.</li><li>If a self-review threat might exist, there are no additional steps to take and the non-audit services cannot be delivered to audit clients.</li></ul></div></div>",
    "instructionText": "Select the correct option, and then select Submit to proceed.",
    "downloadAndroidImages": "kc_icon.png,kc_assets_3.png,kc1_icon1_h.png,kc1_icon1.png,kc1_icon2_h.png,kc1_icon2.png,kc1_icon3_h.png,kc1_icon3.png,kc1_icon4_h.png,kc1_icon4.png,kc_assets_2.png",
    "downloadIpadImages": "kc_icon.png,kc_assets_3.png,kc1_icon1_h.png,kc1_icon1.png,kc1_icon2_h.png,kc1_icon2.png,kc1_icon3_h.png,kc1_icon3.png,kc1_icon4_h.png,kc1_icon4.png,kc_assets_2.png",
    "downloadImages": "kc_icon.png,kc_assets_3.png,kc1_icon1_h.png,kc1_icon1.png,kc1_icon2_h.png,kc1_icon2.png,kc1_icon3_h.png,kc1_icon3.png,kc1_icon4_h.png,kc1_icon4.png,kc_assets_2.png",
    "MCQ": {
      "responseType": "specific",
      "maxAttempts": "1",
      "correctAnswer": "1",
      "options": {
        "option": [
          "<span><p>A. I and III</p></span>",
          "<span><p>B. I and IV</p></span>",
          "<span><p>C. II and III</p></span>",
          "<span><p>D. II and IV</p></span>"
        ]
      },
      "feedback": {
        "genericResponse": {
          "incorrect": {
            "audio": "blank",
            "content": ""
          },
          "solution": {
            "audio": "blank",
            "content": ""
          },
          "correct": {
            "audio": "blank",
            "content": ""
          }
        },
        "specificResponse": {
          "response": [
            {
              "audio": "",
              "timeStamps": [],
              "content": "<p><b>You chose A. I and III, that’s correct.</b> The new IESBA requirements do not generally exceed existing prohibitions on those non-audit services that we can provide to our audit clients, but do require the application of the IESBA two-pronged Self-Review Threat test to evaluate whether the provision of the non-audit services might create a self-review threat.</p>"
            },
            {
              "audio": "",
              "timeStamps": [],
              "content": "<p><b>You chose B, that’s incorrect.</b> The new IESBA standards require the application of a two-pronged Self-Review Threat test to evaluate whether a self-review threat might exist when providing non-audit services to audit clients. The new IESBA requirements do not generally exceed existing prohibitions on those non-audit services that we can provide to audit clients. However, where a self-review threat might exist for SEC audit clients, you will need to determine if the Advice and Recommendations Exception can be applied to the services being proposed to the SEC restricted entity. For AICPA audit clients you would continue to apply the conceptual framework in order to evaluate the nature and significance of the self-review threat and determine if safeguards can be applied to reduce threats to an acceptable level.</p><p><b>Correct response A.<br/>I.  The IESBA prohibitions on specific non-audit services generally do not create increased restrictions on services we can provide to audit clients beyond applicable SEC and AICPA restrictions.<br/>III.  The two-pronged Self-Review Threat test is used to determine whether the provision of non-audit services to an audit client might create a self-review threat.</b></p>"
            },
            {
              "audio": "",
              "timeStamps": [],
              "content": "<p><b>You chose C, that’s incorrect.</b> The new IESBA standards require the application of the two-pronged Self-Review Threat test to evaluate whether a self-review threat might exist when providing non-audit services to audit clients. However, the new IESBA requirements do not generally exceed existing prohibitions on those non-audit services that we can provide to our audit clients.</p><p><b>Correct response A.<br/>I.  The IESBA prohibitions on specific non-audit services generally do not create increased restrictions on services we can provide to audit clients beyond applicable SEC and AICPA restrictions.<br/>III.  The two-pronged Self-Review Threat test is used to determine whether the provision of non-audit services to an audit client might create a self-review threat.</b></p>"
            },
            {
              "audio": "",
              "timeStamps": [],
              "content": "<p><b>You chose D, that’s incorrect.</b> Although the new IESBA standards require the two-pronged Self-Review Threat test to evaluate a self-review threat when performing all non-audit services, requirements do not generally exceed existing prohibitions on those non-audit services that we can provide to our audit clients. If a self-review threat might exist for SEC audit clients, we determine if the Advice and Recommendations Exception can be applied to allow those services  to be provided to the SEC restricted entity. For AICPA audit clients you would continue to apply the conceptual framework in order to evaluate the nature and significance of the self-review threat and determine if safeguards can be applied to reduce threats to an acceptable level.</p><p><b>Correct response A.<br/>I.  The IESBA prohibitions on specific non-audit services generally do not create increased restrictions on services we can provide to audit clients beyond applicable SEC and AICPA restrictions.<br/>III.  The two-pronged Self-Review Threat test is used to determine whether the provision of non-audit services to an audit client might create a self-review threat.</b></p>"
            }
          ]
        }
      }
    }
  }
}