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CPA ETHICS EXAM QUESTIONS NEWEST COMPLETE TEST QUESTIONS AND CORRECT DETAILED ANSWERS WITH RATIONALES 2024 (100% CORRECT VERIFIED ANSWERS) A NEW UPDATED VERSION |ALREADY GRADED A+ $19.99   Añadir al carrito
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CPA ETHICS EXAM QUESTIONS NEWEST COMPLETE TEST QUESTIONS AND CORRECT DETAILED ANSWERS WITH RATIONALES 2024 (100% CORRECT VERIFIED ANSWERS) A NEW UPDATED VERSION |ALREADY GRADED A+

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CPA ETHICS EXAM QUESTIONS NEWEST COMPLETE TEST QUESTIONS AND CORRECT DETAILED ANSWERS WITH RATIONALES 2024 (100% CORRECT VERIFIED ANSWERS) A NEW UPDATED VERSION |ALREADY GRADED A+

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  • 20 de noviembre de 2024
  • 130
  • 2024/2025
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CPA ETHICS EXAM QUESTIONS NEWEST COMPLETE TEST
QUESTIONS AND CORRECT DETAILED ANSWERS WITH
RATIONALES 2024 (100% CORRECT VERIFIED ANSWERS) A
NEW UPDATED VERSION |ALREADY GRADED A+



Which category contains the ethical standards, a

violation of which makes a member liable to disciplinary

action?

(a) Ethics Rulings.

(b) Interpretations of the Rules.

(c) Rules. - ......answer.....(c) is the conect answer. Code of Professional

Conduct, Strncture, says that infraction of any of the rules makes a member liable

to disciplinary action.

(a) is wrong since members who depart from the

guidance in ethical rulings in similar circumstances

will be asked to justify such departure. They cannot

however be charged with violating a ruling.

(b) is also wrong since a member cannot be

charged with violating an interpretation. In a disciplina1y

hearing where the member was charged with

violating a rnle, the member would have the burden of justifying any departure

from interpretations ofthat rule.



The Trial Board may, after a hearing, do two of the

,three things listed below. Mark the one that the Trial

Board cannot do.

(a) Suspend a member.

(b) Suspend the member's CPA certificate.

( c) Expel a member. - ......answer.....(b) is the correct answer. Code of

Professional

Conduct, Enforcement, says a Trial Board may

admonish, suspend or expel a member. The Trial

Board has no jurisdiction over a member's CPA

certificate.



Which of the following requires that any changes in

them be approved by the members of the AICPA?

(a) Rules and interpretations of the rules.

(b) Principles and rules.

(c) Principles, rules and interpretations of the rules. - ......answer.....(b) is correct.

Code of Professional Conduct,

Structure, says that Principles and Rules must be

approved by the AI CPA members.

(a) is wrong and ...

( c) is wrong since interpretations are prepared and issued by the Professional

Ethics Executive Committee without obtaining approval by the members.

,The results of a guilty finding by a Trial Board will

be:

(a) published by the AICPA, but the member 's name will not be disclosed.

(b) published by the AICPA. and the member 's name will be disclosed if the Trial

Board votes to do

so.

(c) published by the AICPA with the member 's

name given. - ......answer.....(c) is correct. Code of Professional Conduct,

Enforcement says that Trial Board convictions must

be published with the member's name disclosed.

(a) is then wrong since the name must be disclosed.

(b) is also wrong since the Trial Board does not have the option of deciding

whether or not the member's name will be disclosed.



An interpretation or ethics ruling usually becomes

effective:

(a) the first day of the month following the

month it is published in the Journal of Accountancy.

(b) two weeks after it is published in The CPA

Letter.

(c) the last day of the month in which it is

published in the Journal of Accountancy. - ......answer.....(c) is corect. Code of

Professional Conduct,

, Structure, says that interpretations and rulings are

normally effective the last day of the month they are published in the Journal of

Accountancy.

(a) and (b) are therefore wrong.



A CPA in public practice ______________ avoid operating

under a code of professional ethics by choosing not

to join either the AICPA or any state CPA society.

(a) may

(b) may not - ......answer.....(b) is correct. Code of Professional Conduct,

Coverage, says that no CPA practicing public accounting may avoid operating

under a code of ethics. The CPA may not join the AI CPA or his or her state CPA

society and therefore would not be subject to their codes of ethics. The CPA,

however, cannot avoid being subject to his or her state board of accountancy's

code of ethics



The accounting profession 's public includes

(a) Governmental agencies.

(b) Credit grantors.

(c) Investors.

(d) All of the above - ......answer.....(d) is the correct answer. As (see Article II) the

CPA's public includes everyone that relies on them. This then would include

(a) governmental agencies,

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