All Rules of Professional Conduct of the AICPA's Code of Professional Conduct apply to AICPA members in private industry as well as in public accounting practice.

Question

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The AICPA's Code of Professional Conduct includes rules and interpretations designed to be applicable to members in public practice, members in business (private industry), and other members (e.g., retired, unemployed members) but not all rules apply equally to all member categories. Some rules are specifically tailored to members in public practice, while others are more relevant to members in business.

All Rules of Professional Conduct of the AICPA's Code of Professional