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:

Ventricular Contraction

The phase of the heart cycle in which the ventricles contract, pumping blood out of the heart to the body and the lungs.

Cardioregulatory Center

A region in the brain, specifically in the medulla oblongata, that regulates heart rate and blood pressure in response to changes in the body such as physical activity or stress.

Medulla Oblongata

The lowest region of the brainstem, controlling vital functions such as heart rate, breathing, and blood pressure.

Baroreceptor Reflexes

A mechanism by which the body maintains blood pressure, involving sensors that detect changes in blood pressure and trigger responses.