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(b) RELIANCE ON OTHERS The accountant as an expert witness may rely on the work of employees as well as personal research or sources in forming his opinion Although the expert may rely on work performed by others, he must ultimately adopt all opinions and conclusions contained in the expert report as his own Federal Rule of Evidence No 703 describes permissible bases on which expert testimony may be founded: (1) information acquired through rsthand observation, (2) facts observed by, or presented to, the expert witness at the trial or at the hearing, and (3) data considered by the expert witness outside of court Rule 703 permits an expert to rely on facts that are not normally admissible in evidence if they are of a type reasonably relied on by experts in the eld Reasonably means trustworthy Type relied on is left to the discretion of the trial judge In turn, the judge may question the accountant-witness as to the appropriate degree of reliance (c) DOCUMENTATION All materials prepared, accumulated, or referred to by the accountant acting as an expert witness in a case may be made available to the opposing side At the outset, the attorney and accountant should develop a clear understanding of exactly what the accountant will be preparing and retaining for the engagement Then the accountant should carefully control the content of work papers and correct or avoid collecting materials that are irrelevant to forming an opinion This should be an ongoing process, as the accountant may not be able to remove anything after receiving a subpoena All work products of an expert may be discoverable and could be thoroughly scrutinized by the opposing party Errors, inconsistencies, and irrelevant materials may form the basis for an effective challenge to the testimony of the accountant Since all drafts prepared by the accountant prior to his nal report may be discoverable, the accountant and his rm should have a policy regarding the retention of such draft reports This policy may differ from the rm s record retention policy regarding documents prepared in other types of engagements Once a policy regarding the retention of draft reports in a litigation consulting engagement is established, it must be communicated to the attorney and consistently applied (d) ENGAGEMENT LETTERS The accountant may feel that it is appropriate to issue an engagement letter specifying the engagement s purpose, the tasks that need to be performed, and the terms of compensation If the accountant is identi ed as an expert witness, the opposing party can discover the engagement letter If, due to subsequent events, tasks enumerated in the engagement letter are not completed or are completed with adverse consequences to the accountant s client, opposing counsel may use this information to imply that the accountant s opinion is defective or that the accountant did not perform all the analyses required to substantiate the conclusions presented Accordingly, under many circumstances, the engagement letter should describe he tasks in general terms only.

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The barcode control or generator for ASP . NET Web Forms is a light-weight and high-performance control to display industry-standard 1D and 2D barcodes in web pages. Generated barcodes are optimized for printing and on-screen scanning. It is designed for ease of use and it does not require fonts.

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8 - General Principles of Financial Planning (j) Rule 610 Return the client s original records in a timely manner upon request of the client (k) Rule 611 Do not bring or threaten to bring a disciplinary proceeding under this Code of Ethics or report or threaten to report information to CFP Board pursuant to Rules 603 and/or 604 for no substantial purpose other than to harass, embarrass, and/or unfairly burden another CFP Board designee (l) Rule 612 Comply with all applicable renewal requirements established by CFP Board (7) Rules that relate to the Principle of Diligence (a) Rule 701 Provide services diligently (b) Rule 702 Enter into an engagement only after securing suf cient information to satisfy the CFP Board designee that i The relationship is warranted by the individual s needs and objectives ii The CFP Board designee has the ability to either provide requisite competent services or to involve other professionals who can provide such services (c) Rule 703 Implement only recommendations that are suitable for the client (d) Rule 704 Make a reasonable investigation regarding the nancial products recommended to clients (e) Rule 705 Supervise subordinates with regard to their delivery of nancial planning services 2 Disciplinary Rules and Procedures A Board of Professional Review (1) Is charged with the duty of investigating, reviewing, and taking appropriate action with respect to alleged violations of the Code of Ethics and alleged noncompliance with the Financial Planning Practice Standards (2) Can divide the Board into two panels consisting of an Inquiry Panel and a Hearing Panel and designate a chair for each panel No member of an Inquiry Panel shall act as a member of a Hearing Panel on the same matter B Inquiry Panel (1) Investigates alleged grounds for discipline, with appropriate assistance from members of CFP Board staff (2) Can dismiss allegations as being without merit, dismiss allegations with a letter of caution ecommending remedial action and entering other appropriate orders, or refer the matter to CFP Board for preparation and processing of a complaint against the CFP Board designee (3) All answers to complaints shall be in writing The answers shall be submitted within 20 calendar days from the date of service of the complaint upon the CFP Board designee (4) If the CFP Board designee fails to le an answer within the period provided, such CFP Board designee shall be deemed to be in default and the allegations set forth in the complaint shall be deemed admitted C Hearing Panel (1) Conducts all hearings on complaints seeking disciplinary action against a CFP Board designee (2) Reports its ndings and recommendations to the Board for nal decision.

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9 n WinForms Controls in Detail. Make QR Code In .This is the key property of any control A control s name is used to identify it in program code Visual Studio provides a unique default name for each control as soon as you add it It is recommended that you provide controls that you intend to refer to in code with a name that re ects their meaning This very useful property allows you to nominate which edges of a form the control will maintain a xed distance from It defaults to Top, Left, but changing the Anchor setting makes creating a form that resizes nicely much easier See also the Dock property Sets the background colour of a control By default, most controls have a light grey BackColor, which makes them match the default form colour scheme The property is a value of type Color, which can be one of a range of prede ned settings or a ARGB value (Alpha, Red, Green, Blue) This applies to TextBox, Label and LinkLabel controls, and indicates how these will appear on a form This property allows a right-click menu to be associated with the control For example, a ContextMenu associated with a TextBox might provide copy, cut and paste commands This property de nes he appearance of the mouse cursor as it moves over the control A range of preset types is provided. DarkTurquoise. Draw Barcode In .NET Using Barcode creator for .Related: Barcode Generating VB.NET Winforms , Generate Barcode .NET Winforms Library, Excel Barcode Generating how to

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Our Seeding Program in Java Draw PDF 417 in ava Our Seeding Program.The Abstract Factory pattern is one level of abstraction higher than the Factory Method pattern You can use this pattern to return one of several related classes of objects, each of which can return several different objects on request In other words, the Abstract Factory is a factory object that returns one of several groups of classes You might even decide which class to return from that group by using a Simple Factory One classic application of the Abstract Factory pattern is when your system needs to support multiple look-and-feel user interfaces, such as Windows 9x, Motif, and Macintosh You tell the factory that you want your program to look like Windows, and it returns a GUI factory that returns Windows-like objects Then when you request specific objects, such as buttons, check boxes, and windows, the GUI factory returns Windows instances of these visual interface components In Java 12, the pluggable look-and-feel classes accomplish this at the system level so that instances of the visual interface components are eturned correctly once the program selects the type of look and feel In the following code, we find the name of the current windowing system and then tell the pluggable look-and-feel (PLAF) Abstract Factory to generate the correct objects. Barcode Scanner In Java Using Barcode decoder for Java .Related: VB.NET Barcode Generator , Generate Barcode Crystal C# , Generate Barcode .NET Winforms C#

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