84. Which of the following statements is correct?
a. MAS is confined only to such areas as financial accounting, auditing, and tax
services.
b. Because the MAS practitioner must be independent, he must not allow the client to
participate in any phase of his engagement.
c. Although MAS extends beyond the traditional accounting services, CPAs in the MS
practice are still bound by the rules of professional ethics in the practice of
accounting in general.
d. CPAs provide management services to go around the ethical constraints as
mandated by the Accountancy Act.
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