The Rule in the PCAOB/AICPA Code of Professional Conduct That

The rule in the PCAOB/AICPA Code of Professional Conduct that is referred to as Responsibilities can be stated as:

A) CPAs should act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism.
B) To maintain and broaden public confidence, CPAs should perform their professional duties with the highest sense of integrity.
C) In carrying out their professional duties, CPAs should exercise sensitive professional and moral judgments in all their activities.
D) CPAs in public practice should observe the principles of the Code of Professional Conduct in determining the scope and nature of services to be provided.