The American Institute of Certified Public Accountants (AICPA) requires its members to comply with the AICPA Code of Professional Conduct. Which of the following is not covered by this Code of Professional Conduct?

a. A CPA will guarantee that financial statements are absolutely correct before issuing an audit opinion.
b. A CPA will perform all professional responsibilities with the highest sense of integrity.
c. A CPA will maintain independence in fact and appearance when providing auditing and other attestation services.
d. A CPA will act in a way that will serve the public interest.

Clara client has just been presented with a standard representation agreement by the law firm of yatz & berger. clara's first language is german. although she speaks and reads everyday english quite well, the legal terms in the contract confuse her. yatz & berger should question 90 options: have someone in the firm, if possible, or a translator from outside of the firm, explain the terms of the contract thoroughly until clara has a full and complete understanding of its terms. advise clara to take the contract home and study it before signing it. have a paralegal explain the most important clauses in the contract to clara in smaller, plain english words. advise clara to sign the contract and take her copy home for study.