Which Rule of Professional Conduct in the AICPA Code Does

question 22

Multiple Choice

Which rule of professional conduct in the AICPA code does not apply both to internal and external accountants who are CPAs and members of the Institute?

• A) Independence
• B) Integrity
• C) Objectivity
• D) Due care

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Definitions:

Cash Sales

Transactions in which payment for goods or services is made at the time of sale, typically in cash or equivalent means.

Cash Register

A mechanical or electronic device for registering and calculating transactions at a point of sale.

Voucher System

A control procedure in accounting where vouchers are used to authorize and document transactions before payment is made.

Supporting Documents

Documentation that provides evidence for financial transactions, serving as a basis for recording entries in the accounting system.