{
    "data": {
        "instructionText": "<div class='Questiontxt'><div class='que_txt'><div class='inst_box'><p>Utilizing third party technology tools on client engagements can aid in realizing engagement efficiencies, but did you know that the use of such tools is considered a business relationship and must be assessed for permissibility?</p><p>Review the statements involving the use of third party technology tools listed below and determine if the scenario 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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        "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": "A tax engagement team proposes using software owned by an SEC audit client to support the delivery of an engagement to a non-audit client. The non-audit client is aware the software will be used, they have access to it, and they do not have their own license.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "2",
                        "incorrect": "<p><b>That’s incorrect.</b><br /> Although SEC audit client’s technology tools are permissible to use as engagement enablers for KPMG professionals on client engagements with appropriate review and approval, KPMG may not propose, provide the client with access to, or otherwise market an SEC audit client’s tool to our clients. Any branding or references to the SEC audit client must be removed from the tool and in proposals to avoid the appearance of any advocacy for, or mutuality of interest with, our SEC audit client. </p>",
                        "correct": "<p><b>That’s correct.</b><br /> Although SEC audit client’s technology tools are permissible to use as engagement enablers for KPMG professionals on client engagements with appropriate review and approval, KPMG may not propose, provide the client with access to, or otherwise market an SEC audit client’s tool to our clients. Any branding or references to the SEC audit client must be removed from the tool and in proposals to avoid the appearance of any advocacy for, or mutuality of interest with, our SEC audit client. </p>"

                    },
                    {
                        "id": "2",
                        "optImage": "",
                        "optImage1": "",
                        "optText": "A technology tool owned by an SEC audit client’s affiliate was used as an enabler on a non-audit client engagement. The tool’s use was not part of marketing to the non-audit client.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "1",
                        "incorrect": "<b>That’s incorrect.</b><br /> Although the tool’s specific use case would need to be reviewed and approved against SEC independence rules, there are certain instances where the use of an SEC audit client or its affiliates’ tool would be allowable provided KPMG is a “consumer in the ordinary course of business”. ",
                        "correct": "<b>That’s correct.</b><br /> Although the tool’s specific use case would need to be reviewed and approved against SEC independence rules, there are certain instances where the use of an SEC audit client or its affiliates’ tool would be allowable provided KPMG is a “consumer in the ordinary course of business”. "
                    }
                ],
                "correctFB": "",
                "incorrectFB": "",
                "table_heading":"Statement",
                "choices": [
                    "Permissible",
                    "Prohibited"
                ]
            }
        }
    }
}