Detailed Answer
(b) The requirement is to determine whether a CPA
may hire a non-CPA systems analyst and, if so, under what conditions.
Answer (b) is correct because ET 291 allows such a situation
when the CPA is qualified to supervise and evaluate the work
of the specialist. Answer (a) is incorrect because the CPA need
not be qualified to perform the specialist’s tasks. Answer (c) is
incorrect because non-CPA professionals are permitted to be
associated with CPA firms in public practice. Answer (d) is incorrect
because nonprofessionals may be hired, and because
developing computer systems is recognized as a service performed
by public accountants.