AICPAProfessionalEthicalStandardsExamQs&
As.
How many "parts" are contained in the current version of the AICPA Code of Professional
Conduct? - Correct Answer 3 (three)
What is the website to access the AICPA Code of Professional Conduct? - Correct Answer
When an AICPA member and his supervis...
AICPA Professional Ethical Standards Exam Qs &
As.
How many "parts" are contained in the current version of the AICPA Code of Professional
Conduct? - Correct Answer 3 (three)
What is the website to access the AICPA Code of Professional Conduct? - Correct Answer
http://pub.aicpa.ord/codeofconduct
When an AICPA member and his supervisor or any other person within the member's
organization have a difference of opinion, they should consult which interpretation to
determine what to do? - Correct Answer Subordination of Judgment (1.130.020) &
Subordination of Judgment (2.130.020)
A conflict of interest may be created when an AICPA member undertakes a professional
service related to a particular matter involving two or more parties whose interests with
respect to that matter are in conflict, or when the interests of an AICPA member with
respect to a particular matter and the interests of a party for whom the AICPA member
undertakes a professional service related to that matter are in conflict. Which of the
following interpretations explain what needs to be done if such situations exist? - Correct
Answer Conflicts of Interest for Members in Business (2.110.010)
What is the effective date of the AICPA Code of Professional Responsibility? - Correct
Answer December 15, 2014
Examples of safeguards created by the profession, legislation, or regulation for AICPA
members in public practice can be found in which paragraph of the Conceptual Framework
for members in Public Practice [ET 1.000.010]? - Correct Answer Paragraph .21
Which principle of the AICPA Code of Professional Responsibility specifically applies to all
categories of members (1, 2, and 3)? - Correct Answer acts discreditable
In the wake of a corporate scandal, HealthWest Co. management is expanding the
company's ethics program and has decided to create a new position for a Chief Ethics
Officer. To be most effective, the individual in this position should: - Correct Answer Have
direct, unimpeded access to the board of directors
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