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AICPA Professional Code of Conduct

Read the overview below and complete the activities that follow.

CPAs are required to abide by professional standards as outlined in the AICPA Code of Pre guidance. It is important for CPAs to understand the structure of the professional guidance information needed to determine an appropriate course of action when dilemmas arise.

CONCEPT REVIEW:

The Code of Professional Conduct is structured in two major sections called Principles and profession's responsibilities to the public, clients, and fellow practitioners. Rules are enforc Principles. Additional guidance that further explains the scope and application of the Rules and Ethics Rulings.

Which of the following would be considered a Principle of the Code of Proflessional Conduct?

Which of the following would be considered a Principle of the Code of Professional Conduct?

Which of the following would not be considered a Principle of the Code of Professional Conduct?

Which of the following would not be consifered a Principle of the Code of Professional Conduct?

Which of the following would be considered a Rule of the Code of Professional Conduct?

Which of the following would not be considered a Rule of the Code of Professional Conduct?

Which of the following would not be considered a Rule of the Code of Professional Conduct?

Which of the following appears as both a Principle and a Rule?

Which of the following appears as both a Principle and a Rule?

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