Jonathan is the payroll accountant for Terraﬁrm Company. The company has experienced a rise in business that has increased Jonathan's workload to more than double his original amount. Because
Of the business increase, he has not been able to engage in the continuing professional education
(CPE) that his payroll certiﬁcation requires. When asked by his employer, Jonathan claims to be
Current with his CPE. According to the AICPA Code of Ethics, which of the following most closely
Describes the principle that Jonathan has violated?
A) Objectivity and Independence
B) Integrity
C) Professionalism
D) Professional Competence and Due Care

Question

Quizplus · Accepted Answer

Jonathan's failure to engage in continuing professional education and falsely claiming to be current with his certifications violates the principle of Professional Competence and Due Care, which requires accountants to maintain their professional knowledge and skills through continuing education and performing their duties with due care and diligence.

Jonathan Is the Payroll Accountant for Terraﬁrm Company