In connection with the element of monitoring, a CPA firm’s system of quality control ordinarily should provide for the maintenance of a. Documentation to demonstrate compliance with peer review directives. b. A file of minutes of staff meetings. c. Documentation to demonstrate compliance with its policies and procedures. d. Updated personnel files.

C. Documentation to demonstrate compliance with its policies and procedures.

Explanation:CPA(CERTIFIED PUBLIC ACCOUNTANT) firm system of quality control is generally expected to provide and maintain documentation to demonstrate compliance with its policies and procedures.

Monitoring and evaluation by regulatory bodies essentially requires documented evidence to show compliance, the ISO(INTERNATIONAL STANDARDS ORGANISATION) makes it as part of it requirements for QUALITY MANAGEMENT SYSTEM (QMS) that all firms must document,record and maintain its activities, in a document for reference purposes and to show compliance to established standards and procedures.

answer; sprint;

it established new limitations on use and disclosure for marketing purposes, prohibited selling medical information, expanded individuals’ rights to accessing their own information, and to obtain restrictions from certain disclosures of protected heath information to health plans.