The Most Significant Change in the Revised AICPA Code of Professional

Multiple Choice

The most significant change in the Revised AICPA Code of Professional Conduct is:

A) A conceptual framework approach for evaluating ethics violations
B) The creation of three sections: one for members in public practice, members in business, and one for other members
C) Eliminating Code coverage for members in business
D) Clarifying that all CPAs must follow the Independence rule regardless of professional services