The AICPA's Code of Professional Conduct Expresses Professional Standards

The AICPA's Code of Professional Conduct expresses professional standards:

A) That are mandatory minimum rules of behavior that all members of the AICPA must comply with
B) That, when violated, constitute crimes under most, if not all, state accountancy licensing statutes
C) That are aspirational goals, but yet are rarely achieved by most professional accountants
D) That establish worldwide standards that all professionals accountants must, at minimum, comply with