Duncan , an accounting firm , is auditing Alchemy Inc . Regarding commissions and referral fees , which of the following arrangements would be permissible ? Question 6 A CPA who is not in public practice is obligated to follow which of the following rules of conduct ? Question 7 Under the Statements on Standards for Consulting Services , which of the following statements best reflects a CPA ' s responsibility when undertaking a consulting services engagement ? The CPA must Question 8 Under the Code of Professional Conduct of the AICPA , which of the following is required to be independent in fact and appearance when discharging professional responsibilities ? Question 9 Locke , CPA , was engaged to perform an audit for Vorst Co . During the audit , Locke discovered that Vorst ' s inventory contained stolen goods . Vorst was indicted and Locke was validly subpoenaed to testify at the criminal trial . Vorst has claimed accountant-client privilege to prevent Locke from testifying . Locke may be compelled to testify Question 10 ( NOTE : This is a CPAexcel simulated Exam Question , not AICPA licensed Material ) Ron is a partner in the Houston office of KPMG . A partner in Ron ' s office is the lead partner on the team that audits Midstream Pipeline , which operates intrastate oil and gas pipelines , but Ron is not on the engagement team . Which of the following scenarios represents an independence violation of the AICPA Code of Conduct ? Question 11 ( NOTE : This is a CPAexcel simulated Exam Question , not AICPA licensed Material ) The CPA firm , where Joanna is currently a tax partner , is auditing Bubbles Corp . in Austin . Her mother , Teresa , has been working as a receptionist for Bubbles for the last 30 years . Her best friend since grade school , Maggie , is currently serving as CFO at Bubbles . Joanna