When asked by a non-client for a second opinion about applying accounting, auditing, reporting or other standards to specific circumstances, a Member in Public Practice evaluates the self-interest threat from an opinion given on incomplete facts, obtains the client's permission to communicate with the existing accountant, describes the limitations of the opinion, and provides a copy of the opinion to the existing accountant where permission is given. If permission is refused the Member considers whether to provide the opinion at all.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.