The Following Situations Involve a Possible Violation of the AICPA's

question 73

Essay

The following situations involve a possible violation of the AICPA's Code of Professional Conduct. For each situation, (1) determine the applicable rule from the Code, (2) decide whether or not the Code has been violated, and (3) briefly explain how the situation violates (or does not violate) the Code.
A) Howard Cunningham & Co., CPAs, designates its firm as "Members of the American Institute of Certified Public Accountants." All of the partners of the firm are CPAs. However, one of the partners has recently chosen to allow her membership to lapse because of personal reasons.
Rule: ________ Violation? Yes No

• A) Howard Cunningham & Co., CPAs, designates its firm as "Members of the American Institute of Certified Public Accountants." All of the partners of the firm are CPAs. However, one of the partners has recently chosen to allow her membership to lapse because of personal reasons.
• Rule: ________ Violation? Yes No

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Definitions:

Hardware

The physical components of a computer system, such as the CPU, RAM, hard drives, motherboard, and peripheral devices.

Communication Technologies

The tools and systems used for the transmission, reception, and processing of information between parties.

External Computer Networks

Networks that exist outside of an organization's internal computing resources, connecting to wider networks such as the internet.

CPU

The Central Processing Unit, which acts as the primary component of a computer that performs most of the processing inside a computer.