Answer:
(b) selecting and training new hires at the firm
Explanation:
Circular 230 requirement states that a practitioner must exercise due diligence in respect of those matters which relate to preparing, approving and filing tax returns or any other paper to Internal Revenue Services(IRS).
Due Diligence basically means to ensure that actions and information supplied are correct and not false. 
So basically it extends to oral or written representations made to IRS or to a client in respect of matter which are administered by IRS.
Selecting and training new hires at the firm does not relate to IRS. 
 
        
             
        
        
        
Answer:
The correct answer will be "$620".
Explanation:
It is important to note that certain principles are involved in the process of streamlining business processes, including:
- Interpersonal skills of the organizational leaders.
- Client focus entirely, defined objectives, accuracy, and so on., are encouraged.
The lowest cost will be:
= 
= 
=  ($)
 ($)
 
        
             
        
        
        
Answer:
B. (i) and (ii) only
Explanation:
 A variable cost is a corporate expense that changes in proportion to production output. Variable costs increase or decrease depending on a company's production volume; they rise as production increases and fall as production decreases. Examples of variable costs include the costs of raw materials and packaging.
In Sonia's yoga studio, the only costs that change as the quantity of the good or service of the business produces changes are :
1. Tank tops
2. Wages paid to the other yoga instructors. 
These two costs can change as business becomes bigger and expands.
 
        
                    
             
        
        
        
The relationship between Pepe’s pizzeria and its consumer
functions at the level of the relationship marketing continuum in the social
interaction. This level focuses more on the relationship and interaction of the
people or the society of which the pepe’s pizzeria and the consumers are in the
level of social interaction as they establish a relationship between the two
parties.
 
        
                    
             
        
        
        
Answer:
2.20
Explanation:
The formula to compute the total assets turnover ratio is shown below:
Total asset turnover = (Sales revenue ÷ Total assets)
                                    = ($670 ÷ $305)
                                   = 2.20
We simply divide the sales revenue by the total assets, so that the total asset turnover ratio can be computed
All other information which is given is not relevant. Hence, ignored it