AICPA Ethics Code Exam Questions and answers Newest
2025/2026
Which step in the decision-making model is characterized by asking the question, "Are these
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opinions consistent with applicable professional ethics rules, regulations, and laws?"
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A. Recognize ethical issues
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B. Gather critical facts
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C. Consider the effect on stakeholders
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D. Consider rules, regulations, and laws - Correct Answers D. Consider rules, regulations, and
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laws
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Step 7 asks this question. You may determine that the greatest benefit and least amount of harm
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would likely result if you take a particular course of action, but if that course of action is
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inconsistent with the profession's rules of conduct, you may not ignore those rules.
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Which step in the decision-making model is characterized by asking the question, "If you had to
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Il` discuss your decision in public, would you be concerned about how it reflects on your ethics"
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A. Recognize ethical issues
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B. Consider your comfort level
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C. Consider the effect on stake holders
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D. Consider rules, regulations, and laws - Correct Answers B. Consider your comfort level
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Step 6 asks you to consider your comfort level. Before you make a decision about the correct
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
action when facing an ethical issue, you should ask yourself some questions.
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Il` Il` CPAs must follow the rules and standards promulgated by which body?
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A. AICPA Il`
B. SEC Il`
C. PCAOB Il`
, D. Your state CPA licensing board - Correct Answers D. Your state CPA licensing board
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State CPA licensing boards are charged with issuing CPA licenses and overseeing the ethical
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
conduct of CPAs in 55 jurisdictions in the United States. It is critically important for CPAs to know
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
their state board's requirements. If you are licensed by more than one state board, you should
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
familiarize yourself with each state's requirements.
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Il` Il` As a professional CPA, I have the greatest responsibility to serve:
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A. My clients Il` Il`
B. My best interest
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C. The public's interest
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D. My superior's interest - Correct Answers C. Your primary responsibility is to serve the public
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interest.
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As a professional CPA, I have a responsibility to maintain and broaden public confidence by
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
Il` performing all my responsibilities with: Il` Il` Il` Il`
A. Integrity Il`
B. Speed Il`
C. Agility Il`
D. Perfection - Correct Answers A. Integrity
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Integrity is one of the cornerstones of our profession. Il` Il` Il` Il` Il` Il` Il` Il`
Il` Il`I also must maintain my objectivity, be free of conflicts of interest, and discharge all of my
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Il` responsibilities with due... Il` Il`
A. Respect Il`
B. Care Il`
C. Diligence Il`
D. Speed - Correct Answers B. Care
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Due care implies a certain level of quality and competence in the performance of services.
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2025/2026
Which step in the decision-making model is characterized by asking the question, "Are these
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
opinions consistent with applicable professional ethics rules, regulations, and laws?"
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
A. Recognize ethical issues
Il` Il` Il`
B. Gather critical facts
Il` Il` Il`
C. Consider the effect on stakeholders
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D. Consider rules, regulations, and laws - Correct Answers D. Consider rules, regulations, and
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laws
Il` Il`
Step 7 asks this question. You may determine that the greatest benefit and least amount of harm
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
would likely result if you take a particular course of action, but if that course of action is
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
inconsistent with the profession's rules of conduct, you may not ignore those rules.
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
Which step in the decision-making model is characterized by asking the question, "If you had to
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
Il` discuss your decision in public, would you be concerned about how it reflects on your ethics"
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
A. Recognize ethical issues
Il` Il` Il`
B. Consider your comfort level
Il` Il` Il` Il` Il`
C. Consider the effect on stake holders
Il` Il` Il` Il` Il` Il` Il`
D. Consider rules, regulations, and laws - Correct Answers B. Consider your comfort level
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
Step 6 asks you to consider your comfort level. Before you make a decision about the correct
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
action when facing an ethical issue, you should ask yourself some questions.
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
Il` Il` CPAs must follow the rules and standards promulgated by which body?
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
A. AICPA Il`
B. SEC Il`
C. PCAOB Il`
, D. Your state CPA licensing board - Correct Answers D. Your state CPA licensing board
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
State CPA licensing boards are charged with issuing CPA licenses and overseeing the ethical
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
conduct of CPAs in 55 jurisdictions in the United States. It is critically important for CPAs to know
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
their state board's requirements. If you are licensed by more than one state board, you should
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
familiarize yourself with each state's requirements.
Il` Il` Il` Il` Il` Il`
Il` Il` As a professional CPA, I have the greatest responsibility to serve:
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
A. My clients Il` Il`
B. My best interest
Il` Il` Il` Il`
C. The public's interest
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D. My superior's interest - Correct Answers C. Your primary responsibility is to serve the public
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
interest.
Il`
As a professional CPA, I have a responsibility to maintain and broaden public confidence by
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
Il` performing all my responsibilities with: Il` Il` Il` Il`
A. Integrity Il`
B. Speed Il`
C. Agility Il`
D. Perfection - Correct Answers A. Integrity
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
Integrity is one of the cornerstones of our profession. Il` Il` Il` Il` Il` Il` Il` Il`
Il` Il`I also must maintain my objectivity, be free of conflicts of interest, and discharge all of my
Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il` Il`
Il` responsibilities with due... Il` Il`
A. Respect Il`
B. Care Il`
C. Diligence Il`
D. Speed - Correct Answers B. Care
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Due care implies a certain level of quality and competence in the performance of services.
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