Rule 201, General Standards, of the AICPA Rules of Conduct, includes all of the following, except:

Name: Rule 201, General Standards, of the AICPA Rules of Conduct, includes all of the following, except:
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Rule 201 of the AICPA Rules of Conduct focuses on the general standards of professional competence, due professional care, and planning and supervision. Independence is a separate standard under the AICPA Code of Professional Conduct, not included in Rule 201.