Auditing and Assurance Services 1st Edition by Iris Stuart

Exercise 6

Code of Professional Conduct. A client contacts a public accountant about representing it regarding a hearing for a tax dispute with the IRS. In discussion with the client, the accountant stresses her extensive experience with the IRS. Because of this experience, she explains to the potential client that she will be able to influence the IRS to reduce the tax liability.
a. Has the accountant violated the professional code of conduct by referring to her influence with the IRS
b. Describe the statements an accountant could make to the client in this situation.