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

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Definitions:

Cortisol

A hormone secreted by the adrenal cortex that elevates blood sugar and protects the body’s tissues in case of injury; if chronically elevated due to stress, it can lead to hypertension, immune disorders, other illnesses, and possibly depression.

Hippocampus

A major component of the brain, involved in learning and memory.

Biological Model

An approach to psychology focusing on understanding human behavior in terms of biological responses and processes.

Learning Model

A theoretical framework that describes how individuals acquire, process, and retain knowledge or skills.