The AICPA Code of Professional Conduct Has Established for Professional

question 35

Multiple Choice

The AICPA Code of Professional Conduct has established for professional accountants:

• A) A duty of confidentiality only if this duty has been adopted or ratified by a particular state's accountancy licensing board
• B) A duty of confidentiality , but not an accountant-client privilege
• C) An accountant-client privilege, but not a duty of confidentiality
• D) Both a duty of confidentiality and an accountant-client privilege

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Definitions:

Garnishee Order

A legal order issued by a court that requires a third party to withhold the assets of a debtor, typically used to secure payment of a debt or judgment.

Writ of Execution

A court order that enables the enforcement of judgments, typically by seizing and selling the debtor's property.

Privative Clause

Terms in a statute that attempt to restrict the right of judicial review

Administrative Tribunal

is a government body that makes judicial decisions on administrative matters, often related to public services or benefits.