A Principle Two of the CPA Ethical Code of Conduct

question 18

True/False

A principle two of the CPA ethical code of conduct is responsible caring and states that the consultant must take corrective action for any harmful effects that occurred because of their teaching, research, or practice.

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Definitions:

Agency

A legal relationship in which an agent acts under the direction of a principal for the principal’s benefit. Also used to refer to government regulatory bodies of all kinds.

Corporate Officials

Individuals who hold positions of authority and responsibility in a corporation, managing its operations and making strategic decisions.

Criminally Liable

Responsibility of an individual for committing acts that are offenses under criminal law.

Obscene Expression

Language or material that is offensive, indecent, and violates contemporary community standards, often subject to legal regulation.