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Question
The general duty of professionals requires them to be guarantors of the accuracy of their work.
Answer
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Related questions
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What year was the Toxic Substances Control Act passed?
A. 2001
B. 1970
C. 1981
D. 1976
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Companion regulations promulgated by EPA and enforced by the Food and Drug Administration control the amount of pesticide residue that can remain on raw and processed food intended for human or animal consumption. These regulations establish what are known as:
A. allowances.
B. permits.
C. tolerances.
D. blocs.
Q:
The term "Superfund" refers to:
A. the Resource Conservation and Recovery Act.
B. the pool of money collected to compensate victims of nuclear reactor disasters.
C. the Comprehensive Environmental Response Compensation and Liability Act (CERCLA).
D. the fund that the automobile industry must maintain to develop alternative-fuel vehicles.
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What agency regulates underground waste disposal units in the United States?
A. EPA
B. IRS
C. SEC
D. FTC
Q:
John owns a parcel of land on which he wants to build an apartment building. However, John's land is currently a swamp; he wants to drain it. John should apply for a permit to drain the swamp from:
A. the Army Corps of Engineers.
B. the Wetland Preservation Board.
C. the Environmental Protection Agency.
D. the National Institute of Health.
Q:
Which of the following can issue both National Pollution Discharge Elimination System (NPDES) permits and industrial discharge permits?
A. The states
B. The federal government
C. Sewage treatment plants
D. The EPA
Q:
Which of the following was the earliest federal legislation enacted to protect water bodies against pollution?
A. The Marine Protection, Research, and Sanctuaries Act
B. The Safe Drinking Water Act
C. The Clean Water Act
D. The River and Harbor Act
Q:
The _____, enacted in 1970, required that an environmental impact statement be prepared for every recommendation or report on legislation and for every major federal action significantly affecting the quality of the environment.
A. Comprehensive Environmental Response Compensation and Liability Act
B. Clean Air Act
C. National Environmental Policy Act
D. Toxic Substances Control Act
Q:
An individual can sue a former employer for OSHA violations that the individual witnessed.
Q:
Mr. Blue is driving to work and gets into an accident. Since he was on his way to work Mr. Blue will be able to recover damages through his state's Workers Compensation system.
Q:
Soundco, Inc., a leading manufacturer of stereo equipment, sells equipment to both wholesalers and retailers. Soundco regularly charges wholesalers less than it charges retailers for the same equipment. Contending that this pricing practice violated the Robinson-Patman Act, various retailers have sued Soundco. What should Soundco argue in an effort to avoid liability?
Q:
Which of the following are exempted from antitrust violations under the Clayton Act?
A. Funeral homes and services
B. Roofers and shingle manufactures
C. Agricultural Cooperatives
D. Wireless phone services
Q:
For _____, cost justification is the primary statutory defense to liability under Section 2(a) of the Robinson-Patman Act.
A. functional discounts
B. accumulation pricing
C. quantity discounts
D. predatory pricing
Q:
Which Section of The Clayton Act originally prohibited local and territorial price discrimination by sellers?
A. Section 2
B. Section 3
C. Section 7
D. Section 8
Q:
Violators can only be subjected to civil penalties for failure to fulfill the hazardous waste regulations promulgated under RCRA.
Q:
The Clean Water Act incorporates both civil and criminal sanctions.
Q:
Every state or local municipality must file an environmental impact statement under NEPA.
Q:
Bill didn't exactly fit in at the XYZ Corporation. First, Bill lost out on a promotion because a female co-employee was having sexual relations with their mutual boss and for that reason got the promotion instead. Later, Bill was denied a raise because he refused to have sex with his male supervisor. Still later, Bill was fired when he refused to have a sexual relationship with the firm's female CEO. Bill sues XYZ for sexual harassment, citing all three incidents. Across the 50 states, for which of the incidents is he most likely to recover? Why?
Q:
Which of the following requires parties to the merger agreement for planned mergers involving dollar values of stock or assets exceeding certain amounts to provide advance notice to the FTC and the Justice Department?
A. Section 7 of the Clayton Act
B. The Robinson-Patman Act
C. Section 2 of the Sherman Act
D. The Hart-Scott-Rodino Antitrust Improvement Act
Q:
The Robinson-Patman Act prohibits sellers from making discriminatory payments to competing customers for such customer-performed services as advertising and promotional activities.
Q:
There are three major defenses to price discrimination under the Robinson-Patman Act.
Q:
The Robinson-Patman Act applies if a Texas manufacturer discriminated in price in sales to two Texas customers.
Q:
In the EU, the Commission has considerable authority to quash a merger through its own action.
Q:
If Acme Corp. and Bogus, Inc. both manufacture product X but no other products, the relevant product market for purposes of an antitrust challenge to a merger between Acme and Bogus will not be a crucial consideration.
Q:
The Securities and Exchange Commission (SEC) is an example of an independent agency.
Q:
Mr. Green is a CPA who has been hired to perform an audit of a publically traded corporation. As part of his duties Mr. Green comes into possession of sensitive materials of the corporation. After the audit is over what should Mr. Green do with the materials?
A. Return all of them to the corporation
B. Keep them until asked for them
C. Turn the documents over to the Secretary of State's Office
D. Send the documents electronically to the SEC
Q:
Individuals convicted of a RICO (Racketeer Influenced and Corrupt Organizations Act) violation may be:
A. fined up to $250,000 without an imprisonment.
B. fined up to $150,000 and imprisoned up to 25 years.
C. fined up to $150,000 without an imprisonment.
D. fined up to $250,000 and imprisoned up to 20 years.
Q:
The maximum penalty for a criminal violation of the 1933 Act is a:
A. $20,000 fine and one year imprisonment.
B. $10,000 fine and five years' imprisonment.
C. $20,000 fine and five years' imprisonment.
D. $10,000 fine and one year imprisonment.
Q:
Nast Corp. orally engaged Baker & Co., CPAs, to audit its financial statements. The management of Nast informed Baker that it suspected the accounts receivable were materially overstated. Although the financial statements audited by Baker did, in fact, include a materially overstated accounts receivable balance, Baker issued an unqualified opinion. Nast relied on the financial statements in deciding to obtain a loan from Century Bank to expand its operations. Nast has defaulted on the loan and has incurred a substantial loss. If Nast sues Baker for negligence in failing to discover the overstatement, Baker's best defense would be that:
A. Baker did not perform the audit recklessly or with an intent to deceive.
B. Baker was not in privity of contract with Nast.
C. Baker performed the audit in accordance with generally accepted auditing standards.
D. Nast orally engaged Baker and no engagement letter had been signed by Baker.
Q:
In which of the following contexts is a professional most likely to experience a nonclient action?
A. An accountant who prepares and audits financial statements of companies.
B. A consultant who gives advice to companies for improving performance.
C. A securities broker who provides investment advice to retail investors.
D. An attorney who advises companies on corporation and business laws.