{
    "data": {
        "instructionText": "<div class='Questiontxt'><div class='que_txt'><div class='inst_box'><p>Review the scenarios involving maintaining your client’s Sentinel family tree listed below and answer Yes or No to indicate if the action is correct or not.</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": "The controlling parent of your audit client acquired an entity, which is a sister entity of your audit client. The new sister entity is not an affiliate because the dual materiality threshold is not met, therefore the entity was not included within the Sentinel family tree.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "2",
                        "correct": "<p><b>That’s correct.</b><br />Non-affiliate sister entities must still be included within the Sentinel family tree, but teams can use the non-affiliate “NA” Sentinel affiliate type when adding the entity on the tree. This allows the engagement team to evaluate proposed services to non-affiliate sister entities under the SEC general standard of independence and monitor non-affiliated entities that may become affiliates due to materiality changes.</p>",
                        "incorrect": "<p><b>That’s incorrect.</b><br />Non-affiliate sister entities must still be included within the Sentinel family tree, but teams can use the non-affiliate “NA” Sentinel affiliate type when adding the entity on the tree. This allows the engagement team to evaluate proposed services to non-affiliate sister entities under the SEC general standard of independence and monitor non-affiliated entities that may become affiliates due to materiality changes.</p>"

                    },
                    {
                        "id": "2",
                        "optImage": "",
                        "optImage1": "",
                        "optText": "A full comparison of the Sentinel family tree against the full legal entity listing is required to be performed at least annually for SEC audit clients.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "1",
                        "correct": "<p><b>That’s correct.</b><br />Performing a full comparison of the tree against the <b>full</b> legal entity listing at least once every 12 months is a required step within the KCw independence module for SEC audit clients.</p>",
                        "incorrect": "<p><b>That’s incorrect.</b><br />Performing a full comparison of the tree against the <b>full</b> legal entity listing at least once every 12 months is a required step within the KCw independence module for SEC audit clients.</p>"
                    },
                    {
                        "id": "3",
                        "optImage": "",
                        "optImage1": "",
                        "optText": "The audit engagement team has been informed that the audit client will acquire another entity. The team performed a review of the history of services provided to and relationships with the entity prior to the effective date of the transaction.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "1",
                        "correct": "<p><b>That’s correct.</b><br />Performing a review of Sentinel service history and existing relationships prior to the effective date of the transaction allows the team to address any prohibited services or relationships that may be present before the effective date of the transaction and is essential when applying the SEC’s transition framework, if applicable. Upon transaction closing, the Sentinel Lead Partner or delegate updates the Sentinel family tree for the acquired entity.</p>",
                        "incorrect": "<p><b>That’s incorrect.</b><br />Performing a review of Sentinel service history and existing relationships prior to the effective date of the transaction allows the team to address any prohibited services or relationships that may be present before the effective date of the transaction and is essential when applying the SEC’s transition framework, if applicable. Upon transaction closing, the Sentinel Lead Partner or delegate updates the Sentinel family tree for the acquired entity.</p>"
                    }
                ],
                "correctFB": "",
                "incorrectFB": "",
                "table_heading":"Scenario",
                "choices": [
                    "Yes",
                    "No"
                ]
            }
        }
    }
}