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A CPA Firm Agrees to Complete an Audit by the 28th

Question 5

Multiple Choice

A CPA firm agrees to complete an audit by the 28th of February because it has been informed of a deadline set by a prospective lender to the client.If the audit report is not finished until the end of March then:


A) the firm would be liable even though the delay was due to the client's having obstructed performance of the audit.
B) the accounting firm would not be liable if they had other deadlines to meet at the same time.This could be used as a complete defense.
C) the accountant would be liable for the client's resulting loss if the lender has no more funds available at that time.
D) the firm would not be liable if they have delegated their responsibilities to another CPA firm.

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