The AICPA Code of Professional Conduct Will Ordinarily Be Considered

The AICPA Code of Professional Conduct will ordinarily be considered to have been violated when the CPA represents that specific consulting services will be performed for a stated fee and it is apparent at the time of the representation that the:

A) Actual fee would be substantially higher.
B) Actual fee would be substantially lower than the fees charged by other CPAs for comparable services.
C) Fee was a competitive bid.
D) CPA would not be independent.