AICPA Code of Professional Conduct
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4 Terms
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Six Ethical Principles
1) Responsibilities
2) Public interest
3) integrity
4) objectivity and independence
5) due care
6) scope and nature of services
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only “Scope and Nature of Services”
applies exclusively to public practice
3
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Independence is the most
frequently tested principle
4
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AICPA
American Institute of Certified Public Accountants
Note 
Flashcards (156)