ACCOUNTING ETHICS
FINAL EXAM STUDY
CARDS (BEST
PREDICTOR EXAMS)
2025/2026(GRADED A+
pro 11
[COMPANY NAME] [Company address]
,The Ethical Leadership Scale Developed By Kelly And Early Identify Each Of The Following Measures Of
Leadership:
A) Personal Ethical Competence, Ethical Leadership, And Ethical Standards
B) Personal Ethical Competence, Ethical Standards, And Ethical Organization
C)Personal Ethical Competence, Ethical Leadership, And Ethical Organization
D)Ethical Leadership, Moral Intensity, And Ethical Culture
CORRECT ANS>>C)Personal Ethical Competence, Ethical Leadership, And Ethical Organization
What Is The Common Characteristic Of Aristotle's Virtues And Ethical Standards For Cpas?
A) Truthfulness
B) Integrity
C)Loyalty
D)Due Care
CORRECT ANS>>B) Integrity
Which Of The Following Characteristics Does NOT Describe The Importance Of Integrity In Decision
Making?
A) Acting Out Of Moral Principle
B) Being Loyal To One's Superior
C)Having The Courage To Do The Right Thing
D)Not Subordinating Professional Judgment To Others
CORRECT ANS>>B) Being Loyal To One's Superior
,The Ancient Greeks Thought Of The Virtues As Characteristics Of Behavior That:
A) Could Lead To A Good Life
B) Make Up The "Six Pillars Of Character"
C)Support The Rights Theory
D)Rationalize Unethical Actions
CORRECT ANS>>A) Could Lead To A Good Life
Which Of The Following Is NOT A Pillar Of Character According To The Josephson Institute?
A) Caring
B) Citizenship
C)Respect
D)Judgmental
CORRECT ANS>>D) Judgmental
Which Of The Following Is NOT An Element Of Trustworthiness According To The Six Pillars Of
Character?
A) Reliability
B) Loyalty
C)Fairness
D)Honesty
CORRECT ANS>>C) Fairness
, The Independence Principle In The AICPA Code Applies To:
A) All Accountants And Auditors
B) All Cpas Regardless Of Professional Services
C)All Cpas Who Render Attestation Services
D)All Members Of The Audit Committee
CORRECT ANS>>C) All Cpas Who Render Attestation Services
The Public Interest Principle In The AICPA Code Of Professional Conduct Recognizes:
A) The Importance Of Integrity In Decision Making
B) The Importance Of Loyalty To One's Superior
C)The Importance Of Whistleblowing When Financial Wrongdoing Exists
D)The Importance Of Maintaining Confidentiality
CORRECT ANS>>A) The Importance Of Integrity In Decision Making
The Method Of Ethical Reasoning That Deals With Making Decisions After Considering The Interests Of
Others Is:
A) Egoism
B) Enlightened Egoism
C)Utilitarianism
D)Rights Theory
CORRECT ANS>>B) Enlightened Egoism
FINAL EXAM STUDY
CARDS (BEST
PREDICTOR EXAMS)
2025/2026(GRADED A+
pro 11
[COMPANY NAME] [Company address]
,The Ethical Leadership Scale Developed By Kelly And Early Identify Each Of The Following Measures Of
Leadership:
A) Personal Ethical Competence, Ethical Leadership, And Ethical Standards
B) Personal Ethical Competence, Ethical Standards, And Ethical Organization
C)Personal Ethical Competence, Ethical Leadership, And Ethical Organization
D)Ethical Leadership, Moral Intensity, And Ethical Culture
CORRECT ANS>>C)Personal Ethical Competence, Ethical Leadership, And Ethical Organization
What Is The Common Characteristic Of Aristotle's Virtues And Ethical Standards For Cpas?
A) Truthfulness
B) Integrity
C)Loyalty
D)Due Care
CORRECT ANS>>B) Integrity
Which Of The Following Characteristics Does NOT Describe The Importance Of Integrity In Decision
Making?
A) Acting Out Of Moral Principle
B) Being Loyal To One's Superior
C)Having The Courage To Do The Right Thing
D)Not Subordinating Professional Judgment To Others
CORRECT ANS>>B) Being Loyal To One's Superior
,The Ancient Greeks Thought Of The Virtues As Characteristics Of Behavior That:
A) Could Lead To A Good Life
B) Make Up The "Six Pillars Of Character"
C)Support The Rights Theory
D)Rationalize Unethical Actions
CORRECT ANS>>A) Could Lead To A Good Life
Which Of The Following Is NOT A Pillar Of Character According To The Josephson Institute?
A) Caring
B) Citizenship
C)Respect
D)Judgmental
CORRECT ANS>>D) Judgmental
Which Of The Following Is NOT An Element Of Trustworthiness According To The Six Pillars Of
Character?
A) Reliability
B) Loyalty
C)Fairness
D)Honesty
CORRECT ANS>>C) Fairness
, The Independence Principle In The AICPA Code Applies To:
A) All Accountants And Auditors
B) All Cpas Regardless Of Professional Services
C)All Cpas Who Render Attestation Services
D)All Members Of The Audit Committee
CORRECT ANS>>C) All Cpas Who Render Attestation Services
The Public Interest Principle In The AICPA Code Of Professional Conduct Recognizes:
A) The Importance Of Integrity In Decision Making
B) The Importance Of Loyalty To One's Superior
C)The Importance Of Whistleblowing When Financial Wrongdoing Exists
D)The Importance Of Maintaining Confidentiality
CORRECT ANS>>A) The Importance Of Integrity In Decision Making
The Method Of Ethical Reasoning That Deals With Making Decisions After Considering The Interests Of
Others Is:
A) Egoism
B) Enlightened Egoism
C)Utilitarianism
D)Rights Theory
CORRECT ANS>>B) Enlightened Egoism
