An Enrolled Agent Is Subject to the AICPA's Code of Professional

question 18

Multiple Choice

An Enrolled Agent is subject to the AICPA's Code of Professional Conduct:

• A) Automatically
• B) Only if she also holds a state CPA license as well
• C) Only if she is granted membership in the AICPA
• D) Only if she performs auditing services as an employee or partner in a CPA firm that is an AICPA member

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Definitions:

Federal Budget

The government's plan for revenue and expenditures for a fiscal year, detailing how federal funds will be spent and collected.

Direct Taxes

Taxes levied directly on an individual's or organization's income or wealth, such as income tax and property tax.

Indirect Taxes

Taxes that are not directly paid by an individual but instead are levied on goods and services, such as sales tax or value-added tax.

Federal Government

The national government of a federal country, which holds the authority to govern the federation as a whole.