Subject to the terms of engagement the Member may advise the client on choosing a financial reporting framework, but must make clear that the choice, and its fit with the intended use, users and any law, contract or governance requirement, is the client's responsibility. If the Member thinks the chosen framework is inappropriate and the client will not change it, the Member applies the firm's APES 320 acceptance and continuance policies to decide whether to keep acting. Compilations of general purpose or special purpose financial statements comply with APES 205 on conformity with the accounting standards, and where the Member helps with significant judgements on amounts or disclosures the Member discusses them with the client and, where applicable, those charged with governance so they understand and accept responsibility for them.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.