A member actively endorses an attest client's products or services. This is an example of which type of threat to compliance with which of the rules under the AICPA's Code of Professional Conduct?
A) management participation
B) self-interest
C) advocacy
D) undue influence

Question

Quizplus · Accepted Answer

This is an example of advocacy threat to compliance with the Integrity and Objectivity rule under the AICPA's Code of Professional Conduct. Advocacy threat arises when a member is promoting or endorsing the attest client's products or services and loses their objectivity and independence in performing their professional duties. This can compromise the member's ability to make fair and unbiased decisions, judgments or recommendations.

A Member Actively Endorses an Attest Client's Products or Services