A CPA's Duty to Be Free of Conflicts of Interest

question 18

Multiple Choice

A CPA's duty to be free of conflicts of interest is most closely related to the AICPA Code of Professional Conduct's Principle of:

• A) Due care
• B) Objectivity
• C) Professional skepticism
• D) Nonsubordination of professional judgment

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Definitions:

Approach

A method or way of doing something, often referring to a specific method used to achieve a goal or solve a problem.

Motivational Interviewing

A counseling approach designed to strengthen personal motivation for and commitment to a specific goal by eliciting and exploring individual reasons for change.

Engaging Phase

A period during which one becomes involved or interested in an activity or process.

Focusing Phase

A stage in problem-solving or discussion where attention is concentrated on a specific issue or set of issues.