An unconditional responsibility to follow an AICPA professional standard exists when the professional standard uses the term(s): $$\begin{array} { | l | l | l | }
\hline & \text { Must } & \text { Should } \
\hline \text { A. } & \text { Yes } & \text { Yes } \
\hline \text { B. } & \text { Yes } & \text { No } \
\hline \text { C. } & \text { No } & \text { Yes } \
\hline \text { D. } & \text { No } & \text { No } \
\hline
\end{array}$$
A) Option A
B) Option B
C) Option C
D) Option D

Question

An unconditional responsibility to follow an AICPA professional standard exists when the professional standard uses the term(s): $$\begin{array} { | l | l | l | } 
\hline & \text { Must } & \text { Should } \
\hline \text { A. } & \text { Yes } & \text { Yes } \
\hline \text { B. } & \text { Yes } & \text { No } \
\hline \text { C. } & \text { No } & \text { Yes } \
\hline \text { D. } & \text { No } & \text { No } \
\hline
\end{array}$$
A) Option A
B) Option B
C) Option C
D) Option D

Quizplus · Accepted Answer

The term "Must" indicates an unconditional responsibility to follow the standard, while "Should" indicates a presumptively mandatory requirement, allowing for exceptions in rare circumstances.

An Unconditional Responsibility to Follow an AICPA Professional Standard Exists