34 CHAPTER 1 Accounting: Information for Decision Making BRIEF EXERCISE 1.9 Match the terms on the left with the descriptions on the right. Each description should be used AICPA Code of Professional only once. Conduct Term Description Responsibilities a. A member in public practice should observe the Principles of The Public the Code of Professional Conduct in determining the scope Interest and nature of services to be provided. Integrity b. To maintain and broaden public confidence, members should Objectivity and perform all professional responsibilities with the highest sense of integrity. Independence c. A member should maintain objectivity and be free of conflicts of Due Care interest in discharging professional responsibilities. A member in Scope and public practice should be independent in fact and appearance Nature of when providing auditing and other attestation services Services d. Members should accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism. e. In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities. f. A member should observe the profession's technical and ethical standards, strive continually to improve competence and the quality of service, and discharge professional responsibility to the best of the member's ability. T