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To determine the location of an employment under the totality of facts approach, the following factors are usually taken into consideration except:
Where the person rendered services.
Which entity bears the person’s remuneration.
Whether the remuneration forms part of the expenses of the Hong Kong entity.
Where the person has a functional reporting line.
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- As part of a company's program to protect the confidentiality of consumer's information, the company is required to: A) have an on-site paper shredder. B) secure bonding for janitorial staff or other after-hours workers on the company's premises. C) designate an employee to coordinate the company's information security program. D) have the company's information security program reviewed by an outside auditor at least once every four years.Is this case exempt status of executive, professional, or administrative jobs? Is the job exempt or non-exempt? Why or why not? John Krauss was employed by National Bank for two years as an underwriter. As an underwriter, Kraussevaluated whether to issue loans to individual loan applicants by referring to a set of guidelines, knownas the Credit Guide, provided to him by the bank. The Guide specified how underwriters shoulddetermine loan applicant characteristics such as qualifying income and credit history. It also instructedunderwriters to compare such data with criteria set out in the Guide. The Guide contained standards forwhat qualified a loan applicant for a particular loan product. National Bank also provided supplementalguidelines and product guidelines with information specific to individual loan products. Krauss wasexpected to evaluate the applications using the Credit Guide and approving the loan if it met thestandards set. As such, he had no interactions with applicants…D) The title company decides which index type the ARM will use when an applicant closes the loan, and the index type generally will change after loan closing. A Loan Estimate is considered expired and is permitted to be revised by the creditor without additional justification if the consumer indicates an intent to proceed with the transaction more than: A) 1 business day after the Loan Estimate was provided. B) business days after the Loan Estimate was provided. C) 7 business days after the Loan Estimate was provided. D) 10 business days after the Loan Estimate was provided.
- If a sale staff is found not verbally disclosed specific features and materials risks of a high yield bond, which of the following is the most suitable follow-up action in Hong Kong? A. the sale staff should provide the key risk factor disclosure to the customer once again B. the sale staff should send an e-mail to the customer by highlighting the specific features and materials risks of the high yield bond. C. the sale staff should make a supplementary call to the affected customer and adio-record the disclosure in due course. and acknowledgement from the customer is obtained to confirm his/her/their understanding or the disclosure. D. if the transcation is completed, no further action is required.A civil association has not provided information on the distribution of profits to its partners, which would amount to 30% of the profits generated; however, since its operations are non-profit, this causes discomfort in the community and legal action will be taken against its partners for not making the use of resources and contributions of each member of the association transparent. a. Identifies the activities that are omitted according to the components of the COSO model. b. Describes the types of risks that unfair practices imply for the association. c. Suppose you are a member of the board of directors and establish activities to avoid the possibility of fraud.Section 404 of the Sarbanes-Oxely Act requires A the establishment of procedures to accept employee compliants B D the principle executive to certify they have reviewed the financial statements C a report of the company's internal control over financial reporting code of ethics requirements for senior officers.
- If a borrower has a home equity conversion mortgage, also known as a reverse mortgage, and lives in an assisted living or nursing facility for more than a year, the borrower: A) will be required to repay the balance owed on the reverse mortgage. B) will be required to make payments on the balance owed on the reverse mortgage, C) is permitted to allow the borrower's child to remain in the home and keep the mortgage open. D) is permitted to receive higher payments from the mortgage lender to pay for the assisted living or nursing facility.The provisions of the Real Estate License Law apply to which of the following individuals? A. a regular employee of a property owner who conducts lease transactions on the property O.B. a licensed person who for a fee receives a referral from a licensed broker ⒸC. a property manager who handles the sale of units within a managed condominium complex OD. salespersons who sell their primary residencesDuring the year ended December 31, 20X1, Greenacre Hospital received the following donations stated at their respective fair values: Essential specialized employee-type services from members of a religious group $100,000 Medical supplies restricted for indigent care from an association of physicians and used for such purpose in 20X1 30,000 How much total revenue from donations should Greenacre report in 20X1? A. $130,000 B. $100,000 C. $30,000 D. $0V
- 17 Identify the first principle in the process of risk assessment? a. Management specifies objectives with sufficient clarity to enable the identification and assessment of risks relating to its objectives. b. Management identifies and analyses risks to the achievement of its objectives and uses that as a basis for determining how the risks should be managed. c. Management considers the potential for fraud in assessing risks to the achievement of its objectives. d. Management identifies, analyses, and responds to changes that could significantly impact its system of internal control.34 A mortgage loan originator (MLO) learns that the employer of one of his applicants is going out of business after ti any, should the MLO takes A) Transfer the loan file to another MLO B) Notify the underwriter of the applicant's potential job loss C) Contact the borrower to verify if this information is accurate D) Nothing, as the applicant will be employed when the pre-closing employment verification is performedMadelle sought Sales Associate Sally's help in the search of an affordable townhouse in her area. Sally agreed to show Madelle some properties once Madelle signed a buyer representation agreement. Madelle agreed but was surprised to see the name of Broker Sam on the contract and asked Sally why that was so. Decide which of the following BEST represents what Sally's response should be. That allows Sam to step in if anything happens to Sally. It's just a way of tracking the activity of sales associates who work within the brokerage. Q { Search Agency relationships are created on the broker level. Sally would be splitting her commission with Broker Sam. 19:13