Forensic Accounting

Category - Professional Responsibilities and Management

Which of the following is NOT required of the practitioner during the course of the engagement?
  1. Professional competency
  2. Planning and supervision
  3. Business acumen
  4. Access to sufficient, relevant and appropriate data
Explanation
Answer: C - During the course of the engagement, business acumen is not a requirement of the practitioner as per the AICPA Code of Professional Conduct guidelines.
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