{
    "data": {
        "instructionText": "<div class='Questiontxt'><div class='que_txt'><div class='inst_box'><p>KPMG utilizes subcontractors to assist on client engagements and KPMG professionals may serve as subcontractors for third parties, but did you know that these are considered business relationships that must be assessed for permissibility?</p><p>Review the statements involving subcontractor relationships listed below and determine if the relationship would be allowable or not by answering 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>",
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                "questionText": "",
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                "finalText": "<p></p>",
                "options": [{
                        "id": "1",
                        "optImage": "",
                        "optImage1": "",
                        "optText": "An SEC audit client requested KPMG act as their subcontractor to deliver non-audit services to an unrestricted entity.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "2",
                        "correct": "<p><b>That’s correct.</b><br /> KPMG is prohibited to act as a subcontractor where an SEC audit client is the prime contractor.</p>",
                        "incorrect": "<p><b>That’s incorrect.</b><br /> KPMG is prohibited to act as a subcontractor where an SEC audit client is the prime contractor.</p>"

                    },
                    {
                        "id": "2",
                        "optImage": "",
                        "optImage1": "",
                        "optText": "KPMG had been acting as a subcontractor to an unrestricted entity (prime contractor) to provide non-audit services for the past few years. Recently, the prime contractor was acquired by an SEC audit client. While evaluating the acquisition, the team decided they could continue the subcontractor relationship, without taking any additional steps, until the contract lapsed but noted that they would not renew as the prime contractor is now an affiliate of an SEC audit client.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "2",
                        "correct": "<b>That’s correct.</b><br /> Once the prime contractor was acquired, the relationship became impermissible because it is now an affiliate of an SEC audit client. Instead of continuing to provide services until the end of their contract, the engagement team should have exited the relationship or confirmed with the Independence Group whether the mergers and acquisitions transition framework could be applied before the close of the acquisition. ",
                        "incorrect": "<b>That’s incorrect.</b><br /> Once the prime contractor was acquired, the relationship became impermissible because it is now an affiliate of an SEC audit client. Instead of continuing to provide services until the end of their contract, the engagement team should have exited the relationship or confirmed with the Independence Group whether the mergers and acquisitions transition framework could be applied before the close of the acquisition. "
                    }
                ],
                "correctFB": "",
                "incorrectFB": "",
                "table_heading":"Scenario",
                "choices": [
                    "Permissible",
                    "Prohibited"
                ]
            }
        }
    }
}