A practitioner is engaged to prepare a client's federal income tax return for 2017 and 2018. The practitioner files the 2017 return on the client's behalf and provided copies of the 2017 return and all related documents to the client. After the 2018 return is prepared, the client disputes the fees for the 2018 tax engagement, terminates the relationship, and requests all tax returns and related records. The client has not yet paid for preparation of the 2018 return. Under IRS Circular 230, which records must the practitioner return to the client?a. schedules the practitioner prepared, which the client needs to file in its 2018 federal income tax return. b. the engagement letter executed by the client for preparation of the 2018 federal income tax return. c. an appraisal the practitioner prepared in connection with the 2017 federal income tax return. d. notes the practitioner took when meeting with the client about the 2017 and 2018 tax returns.

Daniel owns 100 shares of abc corporation's common stock. abc uses the fair value option, and recent declines in the firm's credit rating have caused the value of the firm's outstanding bonds payable to drop by 10%. daniel feels this is good news, but he wants to know what you think about the situation. which of the following represents your best response? a : "this situation may be positive for you in that the change in abc's credit standing indicates that the value of the firm's assets is likely increasing. however, the drop in bond value may negate any positive effects on your bottom line, because it means your claim on the firm's assets is simultaneously decreasing." b : "actually, this is bad news all around. the drop in the value of abc's bonds payable means shareholders' claims on the firm's assets have decreased. moreover, abc's declining credit rating means that the firm's assets are probably also dropping in value, thus magnifying your losses even more." c : "on the surface, this seems like good news because it means your claim on the firm's assets has increased. however, the drop in creditworthiness may also indicate that abc's assets are declining in value, thus offsetting any gains associated with the drop in bonds payable." d : "you're right! this is good news because it means that abc's debtholders have a decreased claim on the firm's assets. as a result, the firm's existing shareholders"like you"have seen their claim on the firm's assets increase."

Differentiate between the trait, behavioral, and results-based performance appraisal systems, providing an example where each would be most applicable.

What is the minimum educational requirement for a pediatric psychopharmacologist? a. md b. phd c. bachelors in medicine d. masters in medicine e. psyd