Forensic Accounting

Category - Fundamental Forensic Knowledge

Professional competence means:
  1. Practitioner possesses the required qualifications
  2. Practitioner can handle the modern-day issues
  3. Practitioner tends to attend skill-enhancement and refinement courses
  4. All of the above
Explanation
Answer: D - The aforementioned encompasses professional competence, which is a key and fundamental aspect of professional conduct enunciated by the AICPA.
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