The AICPA's Code of Professional Conduct establishes:
A) The rules of conduct for structuring and conducting audits and other attestation engagements
B) The rules of conduct for conducting audits, but no other forms of attestation
C) The rules for resolving technical judgments in achieving a fair presentation of financial statements
D) The normative rules of ethical behavior that guide professional accountants

Question

Quizplus · Accepted Answer

The AICPA's Code of Professional Conduct establishes the normative rules of ethical behavior that guide professional accountants. It outlines the principles that members of the profession should follow in order to maintain their integrity and objectivity, and it provides guidance for resolving ethical dilemmas. While the Code does address some aspects of conducting audits and other attestation engagements, its primary focus is on ethical behavior.

The AICPA's Code of Professional Conduct Establishes