The AICPA Code of Professional Conduct deals mainly with behavior and actions of individual auditors.

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The AICPA Code of Professional Conduct is primarily focused on individual auditors and their behavior and actions, as it sets ethical standards and guidelines for CPA firms and their employees. However, it also includes some provisions related to the conduct of CPA firms and the accounting profession as a whole, including independence, integrity, and objectivity.

The AICPA Code of Professional Conduct Deals Mainly with Behavior