Problem

AICPA Code of Professional ConductMatch the terms on the left with the descriptions on the...

AICPA Code of Professional Conduct

Match the terms on the left with the descriptions on the right. Each description should be used only once.

Term

Description

_________ Responsibilities

a. A member in public practice should observe the Principles of the Code of Professional Conduct in determining the scope and nature of services to be provided.

_________ The Public Interest

b. To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity.

_________ Integrity

c. A member should maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. A member in public practice should be independent in fact and appearance when providing auditing and other attestation services.

_________ Objectivity and Independence

d. Members should accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism.

_________ Due Care

e. In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities.

_________ Scope and Nature of Services

f. A member should observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of service, and discharge professional responsibility to the best of the member’s ability.

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