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American Institute of Certified Public Accountants (AICPA) Tests Bundle Set
American Institute of Certified Public Accountants (AICPA) Tests Bundle Set
[Show more]American Institute of Certified Public Accountants (AICPA) Tests Bundle Set
[Show more]4 parts of the AICPA Answer 1. Ethical Principles 
2. Rules of Conduct 
3. Interpretations 
4. Ethical Rulings 
 
Ethical Principles Answer Ideal standards of ethical conduct stated in philosophical terms. Not enforceable 
 
Ethical Principles Listed Answer Responsibilities, the public interest, int...
Preview 2 out of 9 pages
Add to cart4 parts of the AICPA Answer 1. Ethical Principles 
2. Rules of Conduct 
3. Interpretations 
4. Ethical Rulings 
 
Ethical Principles Answer Ideal standards of ethical conduct stated in philosophical terms. Not enforceable 
 
Ethical Principles Listed Answer Responsibilities, the public interest, int...
What are the 10 steps in the ethical decision making model? Answer Step One: Recognize the Ethical Issue 
Step Two: Gather the Critical Facts 
Step Three: Identify the Stakeholders 
Step Four: Consider Alternatives 
Step Five: Consider the Effect on Stakeholders 
Step Six: Consider Your Comfort Leve...
Preview 2 out of 15 pages
Add to cartWhat are the 10 steps in the ethical decision making model? Answer Step One: Recognize the Ethical Issue 
Step Two: Gather the Critical Facts 
Step Three: Identify the Stakeholders 
Step Four: Consider Alternatives 
Step Five: Consider the Effect on Stakeholders 
Step Six: Consider Your Comfort Leve...
What are the 6 Principles of the AICPA Code of Professional Conduct? Answer 1. Responsibilities 
2. The Public Interest 
3. Integrity 
4. Objectivity 
5. Due Care 
6. Scope and Nature of Services 
 
What is the Structure of the AICPA Code of Professional Conduct? Answer Preface 
 
Code Part 1: Membe...
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Add to cartWhat are the 6 Principles of the AICPA Code of Professional Conduct? Answer 1. Responsibilities 
2. The Public Interest 
3. Integrity 
4. Objectivity 
5. Due Care 
6. Scope and Nature of Services 
 
What is the Structure of the AICPA Code of Professional Conduct? Answer Preface 
 
Code Part 1: Membe...
Code of Professional Conduct—General 
-The code is applicable to... Answer all AICPA members, not merely those in public practice 
 
Code of Professional Conduct—General 
-Compliance with the code depends.... Answer primarily on members' understanding and voluntary actions, and only secondari...
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Add to cartCode of Professional Conduct—General 
-The code is applicable to... Answer all AICPA members, not merely those in public practice 
 
Code of Professional Conduct—General 
-Compliance with the code depends.... Answer primarily on members' understanding and voluntary actions, and only secondari...
State board: Answer ☐ issues CPA . renews. suspends. revokes. 
 
the AICPA's code of professional conduct governs any service that a member of the AICPA performs. These services include audits, special reports, compilations , reviews, and services performed on financial forecasts and projectio...
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Add to cartState board: Answer ☐ issues CPA . renews. suspends. revokes. 
 
the AICPA's code of professional conduct governs any service that a member of the AICPA performs. These services include audits, special reports, compilations , reviews, and services performed on financial forecasts and projectio...
Which step in the decision-making model is characterized by asking the question, "Are these opinions consistent with applicable professional ethics rules, regulations, and laws?" 
A. Recognize ethical issues 
B. Gather critical facts 
C. Consider the effect on stakeholders 
D. Consider rules, reg...
Preview 3 out of 17 pages
Add to cartWhich step in the decision-making model is characterized by asking the question, "Are these opinions consistent with applicable professional ethics rules, regulations, and laws?" 
A. Recognize ethical issues 
B. Gather critical facts 
C. Consider the effect on stakeholders 
D. Consider rules, reg...
According to the AICPA Code of Professional Conduct, a CPA's independence from a nonissuer client would most likely be impaired if the CPA 
A. 
Accepted any gift from a client. 
B. 
Became a member of a trade association that is a client. 
C. 
Contracted with a client to supervise the client's off...
Preview 3 out of 16 pages
Add to cartAccording to the AICPA Code of Professional Conduct, a CPA's independence from a nonissuer client would most likely be impaired if the CPA 
A. 
Accepted any gift from a client. 
B. 
Became a member of a trade association that is a client. 
C. 
Contracted with a client to supervise the client's off...
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