Which of the Following Is a Principle of the Code

question 27

Multiple Choice

Which of the following is a principle of the Code of Ethics of the International Ethics Standards Board for Accountants but not a principle found in the AICPA Professional Code of Conduct?

• A) Integrity
• B) Professional Behavior
• C) Confidentiality
• D) Objectivity

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Definitions:

Creditors

Individuals or institutions to whom money is owed by a person or organization.

Stockholders

Individuals or entities that own one or more shares of stock in a corporation, thus having a residual claim on the corporation's assets after liabilities have been paid.

Articles Of Incorporation

The document filed with a governmental body to legally document the creation of a corporation.

Corporation

A legal entity that is separate and distinct from its owners, characterized by limited liability, perpetual succession, and ease of transferability of ownership interests.