Which of the following is a principle of the Code of Ethics of the International Ethics Standards Board for Accountants but not a principle found in the AICPA Professional Code of Conduct?
A) Integrity
B) Professional Behavior
C) Confidentiality
D) Objectivity

Question

Quizplus · Accepted Answer

All four principles (Integrity, Professional Behavior, Confidentiality, and Objectivity) are found in both the Code of Ethics of the International Ethics Standards Board for Accountants and the AICPA Professional Code of Conduct. Therefore, the best choice is the principle that is only found in the Code of Ethics of the International Ethics Standards Board for Accountants, which is not included in the AICPA Professional Code of Conduct. The only principle that fits this criteria is Professional Behavior (option B).

Which of the Following Is a Principle of the Code