The Importance of the Accept/reject Decision for a Particular Client

Multiple Choice

The importance of the accept/reject decision for a particular client is reflected in the inclusion of "acceptance and continuation of clients" as:

A) the subject of Statement of Financial Accounting Standards 96.
B) the subject of Statement on Auditing Standards 7.
C) a separate rule in the AICPA Code of Conduct.
D) an explicit part of the General Standards.
E) one of the quality control elements for CPA firms.