Question 1

Is it voluntary for a member of the AICPA to follow the AICPA's Code of Professional Conduct?

Accepted Answer

A: As a member of the American Institute

Question 2

A CPA who is not a member of the AICPA failed to abide by the AICPA's Code of Professional Conduct.The state in which she practices accounting requires all CPAs to abide by "all professional standards." This CPA's license to practice accounting will potentially be:

Accepted Answer

A)  Suspended 
B)  Revoked 
C)  Not affected 
D)  All of the above 
A)  Suspended 
B)  Revoked 
C)  Not affected 
D)  All of the above

Question 3

Is it voluntary for a bookkeeper who is not a CPA to follow the AICPA's Code of Professional Conduct?

Accepted Answer

Yes, it is generally voluntary for a boo

Question 4

The SEC had:

Accepted Answer

A)  A primary role in the development of the AICPA Code of Professional Conduct 
B)  A secondary role in the development of the AICPA Code of Professional Conduct 
C)  No role in the development of the AICPA Code of Professional Conduct, but it retains the authority to override this code of conduct concerning the behavior of both internal and external auditors performing services relating to the financial activities of regional and local financial institutions 
D)  No role in the development of the AICPA Code of Professional Conduct 
A)  A primary role in the development of the AICPA Code of Professional Conduct 
B)  A secondary role in the development of the AICPA Code of Professional Conduct 
C)  No role in the development of the AICPA Code of Professional Conduct, but it retains the authority to override this code of conduct concerning the behavior of both internal and external auditors performing services relating to the financial activities of regional and local financial institutions 
D)  No role in the development of the AICPA Code of Professional Conduct

Question 5

Membership in the AICPA:

Accepted Answer

A)  Automatically makes a CPA a member of IFAC as well 
B)  Automatically subjects a CPA to the ethical rules established by the IFAC Code as well 
C)  Does not entitle a CPA to join IFAC 
D)  Entitles a CPA to join IFAC upon payment of additional dues 
A)  Automatically makes a CPA a member of IFAC as well 
B)  Automatically subjects a CPA to the ethical rules established by the IFAC Code as well 
C)  Does not entitle a CPA to join IFAC 
D)  Entitles a CPA to join IFAC upon payment of additional dues

Question 6

A CPA who is a member of the AICPA failed to abide by the AICPA's Code of Professional Conduct.The state in which she practices accounting requires all CPAs to abide by "all professional standards." This state requirement mandates that the CPA follow:

Accepted Answer

A)  Generally accepted accounting principles 
B)  Generally accepted auditing standards 
C)  The AICPA's Code of Professional Conduct 
D)  All of the above 
A)  Generally accepted accounting principles 
B)  Generally accepted auditing standards 
C)  The AICPA's Code of Professional Conduct 
D)  All of the above

Is it voluntary for a member of the AICPA to follow the AICPA's Code of Professional Conduct?

A CPA who is not a member of the AICPA failed to abide by the AICPA's Code of Professional Conduct.The state in which she practices accounting requires all CPAs to abide by "all professional standards." This CPA's license to practice accounting will potentially be:

Is it voluntary for a bookkeeper who is not a CPA to follow the AICPA's Code of Professional Conduct?

The SEC had:

Membership in the AICPA:

A CPA who is a member of the AICPA failed to abide by the AICPA's Code of Professional Conduct.The state in which she practices accounting requires all CPAs to abide by "all professional standards." This state requirement mandates that the CPA follow:

Ethical Principles and Reasoning

The Core Philosophies

Virtue,justice,and Social Responsibility

Why We Cheat

Greed,corruption,and Collusion

Fraud and Earnings Management

Discreditable Acts: Discrimination,deceit,and Disclosure

Confidentiality

Independence and Moral Seduction

Conflicts of Interest

Duties As a Whistleblower

Duties of Public-Company Auditors: the Sarbanesoxley Act

Duties of Tax Professionals

Duties of Fiduciaries: Financial Planners,trustees,and Executors

Duties in the Accounting Workplace Online Only

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Exam 1: Introduction to Ethics

Is it voluntary for a member of the AICPA to follow the AICPA's Code of Professional Conduct?

A CPA who is not a member of the AICPA failed to abide by the AICPA's Code of Professional Conduct.The state in which she practices accounting requires all CPAs to abide by "all professional standards." This CPA's license to practice accounting will potentially be:

Is it voluntary for a bookkeeper who is not a CPA to follow the AICPA's Code of Professional Conduct?

The SEC had:

Membership in the AICPA:

A CPA who is a member of the AICPA failed to abide by the AICPA's Code of Professional Conduct.The state in which she practices accounting requires all CPAs to abide by "all professional standards." This state requirement mandates that the CPA follow:

Ethical Principles and Reasoning

The Core Philosophies

Virtue,justice,and Social Responsibility

Why We Cheat

Greed,corruption,and Collusion

Fraud and Earnings Management

Discreditable Acts: Discrimination,deceit,and Disclosure

Confidentiality

Independence and Moral Seduction

Conflicts of Interest

Duties As a Whistleblower

Duties of Public-Company Auditors: the Sarbanesoxley Act

Duties of Tax Professionals

Duties of Fiduciaries: Financial Planners,trustees,and Executors

Duties in the Accounting Workplace Online Only

Filters