Within the context of quality control,the primary purpose of continuing professional education and training activities is to enable a CPA firm to provide personnel within the firm with
A) technical training that ensures proficiency as an auditor.
B) opportunities for career advancement outside the accounting firm.
C) knowledge required to fulfill assigned responsibilities.
D) knowledge required to perform a peer review.

Question

Quizplus · Accepted Answer

Continuing professional education and training activities are designed to provide personnel within a CPA firm with the knowledge and skills necessary to fulfill their assigned responsibilities effectively. This includes staying up-to-date with changes in auditing standards and regulations, developing expertise in specialized areas, and improving overall professional competence. While technical training that ensures proficiency as an auditor may be a component of continuing education, its primary purpose is to provide personnel with the knowledge they need to meet the demands of their work. Opportunities for career advancement outside the accounting firm and knowledge required to perform a peer review are not the primary focus of continuing education and may not be relevant to all personnel within a CPA firm.

Within the Context of Quality Control,the Primary Purpose of Continuing