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
B)Due Care
C)Responsibilities
D)Public Interest

Question

Quizplus · Accepted Answer

Jonathan has violated the principle of due care, which requires professional accountants to maintain an appropriate level of professional knowledge and skill. By not engaging in the required CPE, he is not fulfilling his responsibility to keep up with developments in his field of work. Furthermore, claiming to be current with his CPE when he is not, violates the principle of integrity, which requires truthful and candid communication with clients and colleagues.

Jonathan Is the Payroll Accountant for Terrafirm Company