AICPA independence requirements suggest that a CPA should evaluate whether a particular threat to independence would lead a reasonable person,aware of all the relevant facts,to conclude that:

Question

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The AICPA independence requirements suggest that a CPA should evaluate whether a particular threat to independence would lead a reasonable person, aware of all the relevant facts, to conclude that an unacceptable risk of non-independence exists. Choice A is incorrect because the requirement is not based on whether a questioning mind reveals doubt as to independence. Choice C is incorrect because the requirement is not based on definite non-independence. Choice D is incorrect because the requirement is not based on substantial cause for a legal finding of non-independence.

AICPA Independence Requirements Suggest That a CPA Should Evaluate Whether