In some situations, the interpretations of the Rules of Conduct permit former partners to have relationships with a client of the firm without affecting the firm’s independence. Which of the following situations would not cause a loss of independence?
选项:
A: The former partner invests in a current client of the firm and receives retirement benefits from the CPA firm, which are dependent upon the firm’s financial performance.
B: The former partner uses the CPA firm’s office space and has significant influence over a client.
C: The former partner severs relations with the firm and accepts employment with the firm’s client after having been retired for 18 months.
D: The former partner is held out as an associate of the firm and takes part in the firm’s business activities.
发布时间:2024-06-08 15:19:30