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D is corrent because CPAs wish to minimize the likelihood of becoming associated with clients whose management lacks integrity.
A is incorrect because policies relating to accepting new clients deal only indirectly with the ability to obtain sufficient evidence to support financial statement assertions.
B is incorrect because a CPA’s duty to the public concerning acceptance of new clients is a questionable concept.
C is incorrect because while client completion of schedules on a timely basis is helpful, it is less important than minimizing the likelihood of association with a client whose management lacks integrity.