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

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Definitions:

Pluralism

Is the retention of racial and ethnic culture combined with equal access to basic social resources.

Universalism

A philosophical and theological concept that some ideas have universal application or applicability.

Material Culture

Composed of the tools and techniques that enable people to get tasks accomplished.

Nonmaterial Culture

Composed of symbols, norms, and other non-tangible elements of culture.