If a CPA Violates the Principles Section of the AICPA

question 39

Multiple Choice

If a CPA violates the Principles section of the AICPA Code of Professional Conduct,the CPA is subject to professional disciplinary actions:

• A) By the SEC or by the AICPA's Disciplinary Committee
• B) By the state accountancy board in the state where the CPA practices accounting
• C) Only if the CPA is still an active (non-retired) accounting practitioner
• D) Never

---

Definitions:

Connection

The state of being related to someone or something else; often refers to personal or emotional links between people.

Biography

A detailed description or account of someone's life, documenting various aspects of their personal and professional experiences, achievements, and challenges.

Sociological Perspective

The view that looks at behavior of groups, not individuals, emphasizing the cultural, economic, and political context that shapes society and individual actions.

Individuals' Understanding

The unique comprehension or perception that a person has towards particular concepts, situations, or phenomena based on their knowledge and experiences.