{
    "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 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": "Providing IPO readiness services.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "1",
                        "correct": "<p><b>That’s correct.</b><br />Certain IPO readiness services are permissible to provide to existing AICPA audit clients when assisting in the transition to an SEC public listing; however, we apply SEC rules and utilize the IPO readiness guidance on the Independence Non-audit Services Portal to scope the permissible work we can provide. This service is one where generally a self-review threat is created when we apply the IESBA two-pronged test, but we may apply the Advice & Recommendations exception.</p>",
                        "incorrect": "<p><b>That’s incorrect.</b><br />Certain IPO readiness services are permissible to provide to existing AICPA audit clients when assisting in the transition to an SEC public listing; however, we apply SEC rules and utilize the IPO readiness guidance on the Independence Non-audit Services Portal to scope the permissible work we can provide. This service is one where generally a self-review threat is created when we apply the IESBA two-pronged test, but we may apply the Advice & Recommendations exception.</p>"

                    },
                    {
                        "id": "2",
                        "optImage": "",
                        "optImage1": "",
                        "optText": "Designing a non-financial information system.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "1",
                        "correct": "<p><b>That’s correct.</b><br />We are able to provide information system design and implementation services to AICPA audit clients relating to non-financial, non-risk management systems as long as the system is not subject to our financial statement audit.</p>",
                        "incorrect": "<p><b>That’s incorrect.</b><br />We are able to provide information system design and implementation services to AICPA audit clients relating to non-financial, non-risk management systems as long as the system is not subject to our financial statement audit.</p>"
                    },
                    {
                        "id": "3",
                        "optImage": "",
                        "optImage1": "",
                        "optText": "Providing financial statement preparation assistance 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 financial statement preparation assistance 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 <b>discontinue</b> such services because providing them in periods included in the initial registration statement will result in non-compliance with the SEC’s general standard.</p>",
                        "incorrect": "<p><b>That’s incorrect.</b><br />Although financial statement preparation assistance 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 <b>discontinue</b> such services because providing them in periods included in the initial registration statement will result in non-compliance with the SEC’s general standard.</p>"
                    }
                ],
                "correctFB": "",
                "incorrectFB": "",
                "table_heading":"Scenario",
                "choices": [
                    "Permissible",
                    "Prohibited"
                ]
            }
        }
    }
}