Members of CPA Canada Are Expected to Maintain Higher Standards

question 59

Multiple Choice

Members of CPA Canada are expected to maintain higher standards than society in general:

• A)because they are required to by federal law.
• B)only if they are certifying the financial statements of a company whose stock is listed on a national exchange.
• C)because their ability to attract business depends entirely upon their reputation.
• D)as long as they are working for themselves.

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Definitions:

Fighting Feelings

The act of opposing or struggling with one's own emotions, often due to perceptions of them being unacceptable or because they conflict with personal values or societal expectations.

Counterconditioning

A behavioral therapy technique that involves replacing an undesired response to a stimulus with a desired response.

ACT Techniques

Refers to Acceptance and Commitment Therapy strategies, which involve accepting one’s emotional experiences and committing to action based on values and goals.

Differential Activation

The concept in psychology that certain stimuli can activate specific emotional, cognitive, or behavioral responses based on an individual's previous experiences.