The AICPA Code of Professional Conduct Has Established for Professional

question 35

Multiple Choice

The AICPA Code of Professional Conduct has established for professional accountants:

• A) A duty of confidentiality only if this duty has been adopted or ratified by a particular state's accountancy licensing board
• B) A duty of confidentiality , but not an accountant-client privilege
• C) An accountant-client privilege, but not a duty of confidentiality
• D) Both a duty of confidentiality and an accountant-client privilege

---

Definitions:

Neurocognitive Disorders

A category of mental health disorders that primarily affect cognitive abilities including learning, memory, perception, and problem-solving.

Memory Impairment

A decrease in the ability to remember information. It can result from disease, trauma, or a condition such as Alzheimer's disease.

Systems Approach

A holistic perspective that considers all components of a system and their interactions to understand or solve complex problems.

Management Theory

A collection of ideas and principles that provide a framework for effective management and organization of businesses and other enterprises.