The Most Significant Change in the Revised AICPA Code of Professional

question 95

Multiple Choice

The most significant change in the Revised AICPA Code of Professional Conduct is:

• A) A conceptual framework approach for evaluating ethics violations
• B) The creation of three sections: one for members in public practice, members in business, and one for other members
• C) Eliminating Code coverage for members in business
• D) Clarifying that all CPAs must follow the Independence rule regardless of professional services

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Definitions:

Newline Character

A special character used in computing and text editing to represent the end of a line of text and the start of a new line.

Direct Replacement

The process of substituting an existing item with another that directly takes its place without modification or significant adjustment.