In pursuing a CPA firm's quality control objectives,a CPA firm may maintain records indicating which partners or employees of the CPA firm were previously employed by the CPA firm's clients.Which quality control objective would this be most likely to satisfy?
A)Acceptance and continuance of clients and engagements.
B)Engagement performance.
C)Personnel management.
D)Relevant ethical requirements.

Question

Quizplus · Accepted Answer

Maintaining records of which partners or employees were previously employed by the firm's clients helps ensure compliance with relevant ethical requirements, such as independence and conflict of interest standards. This practice helps prevent situations where the objectivity and impartiality of the audit could be compromised.

In Pursuing a CPA Firm's Quality Control Objectives,a CPA Firm