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Questions and Answers
What is the minimum number of CPD units required for accreditation?
What is the minimum number of CPD units required for accreditation?
What is the minimum percentage required to pass a subject in the CPALE?
What is the minimum percentage required to pass a subject in the CPALE?
What is the maximum age for XPN (Experience, Professional Development, and Networking) exempt?
What is the maximum age for XPN (Experience, Professional Development, and Networking) exempt?
What is the name of the council that includes the Insurance Commission?
What is the name of the council that includes the Insurance Commission?
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What is the term for intentional misrepresentation in financial reporting?
What is the term for intentional misrepresentation in financial reporting?
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What is the minimum number of units required for Technical Competence in CPD?
What is the minimum number of units required for Technical Competence in CPD?
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What should prevail in cases of conflict between the Code of Ethics and Laws and Regulations?
What should prevail in cases of conflict between the Code of Ethics and Laws and Regulations?
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What is a Professional Accountant's responsibility regarding confidentiality in assurance engagements?
What is a Professional Accountant's responsibility regarding confidentiality in assurance engagements?
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What is a key aspect of Professional Competence and Due Care in assurance engagements?
What is a key aspect of Professional Competence and Due Care in assurance engagements?
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What is a threat to independence in assurance engagements?
What is a threat to independence in assurance engagements?
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What should a Professional Accountant do upon breaching the Code of Ethics?
What should a Professional Accountant do upon breaching the Code of Ethics?
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When should a Professional Accountant report a breach of the Code of Ethics to relevant parties?
When should a Professional Accountant report a breach of the Code of Ethics to relevant parties?
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What is the primary responsibility of the auditor regarding fraud?
What is the primary responsibility of the auditor regarding fraud?
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What should the auditor do if management is involved in fraud?
What should the auditor do if management is involved in fraud?
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What is the role of the auditor in prevention and detection of non-compliance with laws and regulations?
What is the role of the auditor in prevention and detection of non-compliance with laws and regulations?
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What should the auditor report to the appropriate level of management when suspected?
What should the auditor report to the appropriate level of management when suspected?
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Who is responsible for ensuring that operations are conducted in accordance with laws and regulations?
Who is responsible for ensuring that operations are conducted in accordance with laws and regulations?
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What should the auditor do if they suspect that the integrity and honesty of management and TCwG are doubted?
What should the auditor do if they suspect that the integrity and honesty of management and TCwG are doubted?
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