(1)不违反。A注册会计师在甲公司成为公众利益实体之前,已经为该客户服务了四年,在该公司上市后连续提供服务的期限,不得超过两个完整的会计年度,因此A注册会计师可以再次参与审计甲公司2012年和2013年财务报表。(1分)
(2)违反。ABC会计师事务所和XYZ会计师事务所是网络事务所,XYZ会计师事务所的员工担任ABC会计师事务所审计客户的高管,将会对ABC会计师事务所的独立性产生不利影响。(1分)
(3)违反。审计项目组成员接受审计客户的礼品或款待,将因自身利益和密切关系产生不利影响。(1分)
(4)违反。丙公司是甲公司的关联实体,项目组成员主要近亲属不得在丙公司拥有直接经济利益,否则因自身利益对独立性产生不利影响。(1分)
(5)不违反。在管理层承担责任的情况下,提供编制纳税申报表的服务不影响独立性。(1分)
(6)不违反。表弟为非近亲属关系,且拥有的经济利益并不重大,不影响独立性。(1分)
[Answer]
(1) It did not violate the code of ethics of CICPA. A CPA has provided service to Jia Company for 4 years before Jia Company becomes public interest entity. The duarion of providing continous servie after the company goes public should not exceed two completed accounting years, so A CPA could participate in auditing 2012 and 2013 financial statemetns of Jia Company. (2分)
(2) It violates the code of ethics of CICPA. ABC Accounting Firm and XYZ Accounting Firm are network firms, Company Yi should also operate independently with ABC Accounting Firm, CPA B in ABC Accounting Firm concurrently takes the position of senior management of Company Yi, and it will lead to adverse impact on independence.(2分)
(3) It violates the code of ethics of CICPA. Members of audit team accept audit clients’ gifts or entertainment, it will lead to adverse impact due to self-interest and familiarity.(2分)
(4) It violates the code of ethics of CICPA. Company Bing is related entity of Company Jia, the main relatives of team members should not have direct economic interest in Company Bing, otherwise, it will lead to adverse impact on independence due to self interest.(2分)
(5) It did not violate the code of ethics of CICPA. Under the circumstances that management undertakes responsibilities, offering the service of preparation of tax returns would not impact on independence.(2分)
(6) It did not violate the code of ethics of CICPA. Cousin is not close relatives relationship, and has no significant economic interest, so it would not impact on independence.(1分)