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TECHNICAL QUESTIONS AND ANSWERS(NONAUTHORITATIVE)

Q&A Section 0000

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Q&A Section 0000 — ETHICSQ&A Section 60 — Conflict of InterestQ&A Section 70 — Gifts and EntertainmentQ&A Section 100 — IndependenceQ&A Section 105 — Network and Network FirmsQ&A Section 110 — Accounting FirmsQ&A Section 120 — AffiliatesQ&A Section 130 — Trust and EstatesQ&A Section 140 — Loans, Leases, and GuaranteesQ&A Section 150 — Current Employment or Association With an Attest ClientQ&A Section 180 — Gifts and EntertainmentQ&A Section 200 — Nonattest ServicesQ&A Section 205 — Nonattest Services — Management ResponsibilitiesQ&A Section 210 — Nonattest Services — General RequirementsQ&A Section 215 — Nonattest Services — Documentation Requirements for Performing Nonattest ServicesQ&A Section 217 — Nonattest Services — Advisory ServicesQ&A Section 220 — Nonattest Services — Appraisal, Valuation, and Actuarial ServicesQ&A Section 222 — Nonattest Services — Assisting Attest Clients With Implementing Accounting StandardsQ&A Section 230 — Nonattest Services — Bookkeeping, Payroll, and Other DisbursementsQ&A Section 240 — Nonattest Services — Hosting ServicesQ&A Section 250 — Nonattest Services — Information Systems ServicesQ&A Section 280 — Nonattest Services — Tax ServicesQ&A Section 400 — General StandardsQ&A Section 450 — Compliance With StandardsQ&A Section 500 — Accounting PrinciplesQ&A Section 600 — Acts DiscreditableQ&A Section 650 — Records RequestQ&A Section 670 — Transfer of Files and Return of Client Records in Sale, Transfer, Discontinuance or Acquisition of a PracticeQ&A Section 710 — Contingent FeesQ&A Section 730 — Commissions and Referral FeesQ&A Section 800 — Advertising and Other Forms of SolicitationQ&A Section 825 — Disclosing Client Information in Connection With a Review or Acquisition of the Member's PracticeQ&A Section 850 — Confidential Information