{
    "data": {
        "instructionText": "<div class='Questiontxt'><div class='que_txt'><div class='inst_box'><p>Review the scenarios involving service Sentinel requests listed below and answer Yes or No to indicate if the action is correct or&nbsp;not.</p><p class='inst'>Select the circle corresponding to each statement. You must answer all questions to proceed to the next&nbsp;screen.</p></div></div></div>",
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        "downloadIpadImages": "activity_icon.png,kc_assets_2.png",
        "downloadImages": "activity_icon.png,kc_assets_2.png",
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                "questionText": "",
                "instText": "",
                "finalText": "<p></p>",
                "options": [{
                        "id": "1",
                        "optImage": "",
                        "optImage1": "",
                        "optText": "The Sentinel Lead Partner (SLP) receives a Sentinel request for statutory audit services for several subsidiaries of the global ultimate parent (GUP) audit client. The SLP rejects the Sentinel request because the engaging party field only included the&nbsp;GUP.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "1",
                        "correct": "<p><b>That’s correct.</b><br />Because not all engaging parties were included within the Sentinel request, the SLP acted appropriately. Upon receiving the rejected Sentinel request, the requestor will have to withdraw the initial request and resubmit a new one that includes all engaging parties because they cannot be revised within a previously submitted Sentinel&nbsp;request.</p>",
                        "incorrect": "<p><b>That’s incorrect.</b><br />Because not all engaging parties were included within the Sentinel request, the SLP acted appropriately. Upon receiving the rejected Sentinel request, the requestor will have to withdraw the initial request and resubmit a new one that includes all engaging parties because they cannot be revised within a previously submitted Sentinel&nbsp;request.</p>"

                    },
                    {
                        "id": "2",
                        "optImage": "",
                        "optImage1": "",
                        "optText": "The SLP approved a Sentinel request to provide recurring tax compliance services to their SEC audit client for a period of 2 years. No further action will be&nbsp;required.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "2",
                        "correct": "<p><b>That’s correct.</b><br />For recurring engagements for SEC audit clients, teams are required to submit a new Sentinel request for each year’s engagement. This helps to ensure Audit Committee pre-approval or concurrence from Those Charged With Governance, if required, is obtained <b>prior</b> to proceeding with the service for the following&nbsp;year.</p>",
                        "incorrect": "<p><b>That’s incorrect.</b><br />For recurring engagements for SEC audit clients, teams are required to submit a new Sentinel request for each year’s engagement. This helps to ensure Audit Committee pre-approval or concurrence from Those Charged With Governance, if required, is obtained <b>prior</b> to proceeding with the service for the following&nbsp;year.</p>"
                    },
                    {
                        "id": "3",
                        "optImage": "",
                        "optImage1": "",
                        "optText": "While reviewing a Sentinel request for IPO readiness services for their SEC audit client, the SLP delegate noted that current state documentation is one of the deliverables, so the service might create a self-review threat. Details regarding applying the IESBA Advice & Recommendations Exception were not included. The SLP returned the request to the&nbsp;requestor.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "1",
                        "correct": "<p><b>That’s correct.</b><br />Non-audit services, such as technical accounting advisory, real time system implementation assessment and IPO readiness services that might create a self-review threat cannot be provided, unless the service meets the IESBA Advice & Recommendations (A&R) Exception. If details about the use of the A&R Exception are not included in the Sentinel request, SLPs and their delegates should return submissions to requestors for&nbsp;revisions.</p>",
                        "incorrect": "<p><b>That’s incorrect.</b><br />Non-audit services, such as technical accounting advisory, real time system implementation assessment and IPO readiness services that might create a self-review threat cannot be provided, unless the service meets the IESBA Advice & Recommendations (A&R) Exception. If details about the use of the A&R Exception are not included in the Sentinel request, SLPs and their delegates should return submissions to requestors for&nbsp;revisions.</p>"

                    }

                ],
                "correctFB": "",
                "incorrectFB": "",
                "table_heading":"Scenario",
                "choices": [
                    "Yes",
                    "No"
                ]
            }
        }
    }
}