Ch. 4: Ethics

Question 1

6 Fundamental principles

Answer 1

1. Responsibilities
2. The Public Trust
3. Integrity
4. Objectivity and Independence
5. Due Care
6. Scope & Nature of Services

Question 2

Code of Professional Conduct

Answer 2

Members of AICPA agree to follow

• Principles that provide the framework for the rules that govern the CPA’s performance of professional responsibilities