A Member in Public Practice applies the conceptual framework to every professional activity and uses safeguards drawn from the firm's system of quality management, the client's governance and independent review. Section 320, read with this section, requires the Member to evaluate threats before accepting a new client or engagement (client integrity, competence, resources), to contact the current or former accountant when taking over, and to accept changes in professional appointment only after obtaining the client's permission to contact the predecessor. Members must be alert to threats from the use of technology and from client-provided tools.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.