The AICPA's Code of Professional Conduct does not provide specific guidance for all professional responsibilities. For any situation requiring a judgment about independence, an auditor should apply the steps in the Statements on Standards for Attestation Engagements $($SSAEs$).$

Choose an option below:

$[$Original Text$]$ Statements on Standards for Attestation Engagements $($SSAEs$).$

Code$$s Conceptual Framework.

Code$$s rule on acts discreditable to the profession.

AICPA$$s Quality Control Standards.