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CPA ethics

1.The accounting profession’s public includes (a) governmental agencies (b) credit grantors (c) investors (d) all above. 1. (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, (b) credit grantors and (c) investors
2. Compliance with theAICPA Code of Professional Conduct depends on: (a) public opinion and reinforcement by one’s peers. (b) disciplinary proceedings when the code is violated. (c) member’s understanding the code and voluntary compliance with it. 2.(c) Composition, Applicability & Compliance says compliance depends primarily on member’s understanding & voluntary compliance (a)wrong,peers&public opinion is secondary (b)wrong,disciplinary proceedings are ultimate/final method of obtaining complian
3.The Principles state that a member has responsibility to (a) colleagues. (b) clients. (c) the public. (d) all of the above. 3. (d) is correct. The Preamble to the Articles says that members have (a) a responsibility to colleagues, (b) to clients and (c) to the public.
4. The Principles in theAICPA Code of Professional Conduct ______ enforceable under their own terms. (a) are (b) are not 4. (b) is correct. Principles are not enforceable under their own terms as shown in the section Purpose. Principles are goal-oriented and the rules of ethics are made and adopted within that framework.
5. A distinguishing mark of a profession is (a) acceptance of its responsibility to the public. (b) the esteem with which it is held by the public. (c) its ability to influence legislation. 5.(a)Per Article II, the professional distinguishing mark is acceptance of responsibility to the public (b) esteem by which it is held by public comes from showing responsibility (c) Influencing legislation may be important but not the distinguishing ma
6. TheAICPA Code of Professional Conduct provides guidance and rules for (a) Only members in public practice. (b) All members. (c) Only members engaged in rendering attestation services. 6.(b)The Code of Professional Conduct provides rules for all members, per the Articles, section Composition, the membership adopted code to provide guidance and rules for all members - those in public practice, in industry, in government and in education
7. Due care requires a member to (a) perform work for clients at the lowest cost. (b) perform work for clients with competence and diligence (c) Complete each year a specified number of hours of Continuing Professional Education Courses. 7. (b) is correct. Article V requires a member to per- form his professional work with competence and diligence. (a) The Principles do not address the subject of fees or (c) Continuing Professional Education.
Created by: baurjan
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