What Is the Difference on Contingent Fees Under the PCAOB

Multiple Choice

What is the difference on contingent fees under the PCAOB rules versus the AICPA rules?

A) Both rules allow contingent fees for an audit client if the contingency is based upon findings of government agencies.
B) The AICPA prohibits contingent fees to an audit client.
C) The PCAOB allows contingent fees for non public companies engagements.
D) The PCAOB prohibits contingent fees in tax engagements performed for an audit client.