The AICPA Code of Professional Conduct Will Ordinarily Be Considered

question 15

Multiple Choice

The AICPA Code of Professional Conduct will ordinarily be considered to have been violated when the CPA represents that specific consulting services will be performed for a stated fee and it is apparent at the time of the representation that the:

• A)There was a referral fee that was not disclosed to the client.
• B)Actual fee would be substantially lower than the fees charged by other CPAs for comparable services.
• C)Fee was a competitive bid.
• D)CPA would not be independent.

---

Definitions:

Memory

The cognitive process involving the encoding, storing, and retrieving of information, which plays a critical role in learning and consciousness.

Existentialist

Related to existentialism, a philosophy that emphasizes individual existence, freedom, and choice.

Own 'Being'

A philosophical or existential concept referring to the essence or nature of an individual’s existence or identity.

Responsibility

The state or fact of having a duty to deal with something or of having control over someone, often with moral implications.