Answers Updated 2026
WhoAdoesAtheA"AICPACodeAofAEthics"AapplyAto?A-
AAnswerAThisAcodeAappliesAtoAallAcertifiedAplanners.AViolatingAtheAAICPACodeA
ofAEthicsAcanAresultAinAtheAlossAofAcertification.ATheAcodeAalsoAincludesAtheApr
oceduresAforAfilingAaAcomplaint.ACandidatesAshouldAunderstandAhowAtheAAICPA
investigatesAandAresolvesAallegedAviolations.ANoteAthatAinAOctoberA2009,Athere
AwasAanAamendmentAtoAtheACodeAofAEthicsAwithAtheAadditionAofAPartAD.
WhoAdoesAtheA"APAACodeAofAEthics"AapplyAto?A-
AAnswerAThisAcodeAappliesAtoAallAplannersAandApublicAofficialsAinvolvedAinApl
anning.
UnderAtheAAICPAcodeAofAethics,AwhatAisAtheAprimaryAobligationAofAaAplanner?
A-AAnswerAtoAserveAtheApublicAinterest
"UnderAtheAAICPACodeAofAEthics,AaAplanner'sAprimaryAobligationAisAtoAserveAt
heApublicAinterest.AAAplanner'sAresponsibilityAtoAtheApublicAinterestAincludesAw
hichAofAtheAfollowing?
(A)AHavingAspecialAconcernAforAtheAlong-
rangeAconsequencesAofApresentAactions.
(B)AProvidingAaAcitizensAgroupAwithAinformationAnotAinAtheApublicArecord.
(C)AAllowingAcitizenAgroupsAtoAdevelopAlandAuseAalternatives.
(D)AProvidingAhigh-qualityAcustomerAservice."A-
AAnswerATheAAnswerAisA"A."AAAplannerAisAobligatedAtoAhaveAspecialAconcern
AforAtheAlong-
rangeAconsequencesAofApresentAactions.ANoneAofAtheAotherAresponsesAareAspec
ificallyAincludedAinAtheACodeAofAEthics.
"WhichAofAtheAfollowingAisANOTAconsideredAtoAbeAaAplanner'sAprimaryAobligat
ionAtoAserveAtheApublicAinterestAunderAtheAAICPACodeAofAEthics?
,(A)AHaveAspecialAconcernAforAlongArangeAconsequences.
(B)AAAplannerAmustAexerciseAindependentAprofessionalAjudgmentAonAbehalfAofA
clientsAandAemployers.A
(C)AProvidingAopportunitiesAforAmeaningfulAcitizenAparticipation.A
(D)ASeekAsocialAjusticeAbyAworkingAtoAexpandAchoiceAandAopportunityAforAall."
A-
AAnswerATheAAnswerAisA"B."AExercisingAindependentAjudgmentAisApartAofAthe
Aplanner'sAresponsibilityAtoAclientsAandAemployers,AnotAtoAtheApublic.AThrough
AmemorizationAofAtheAcodeAofAethicsAcandidatesAwouldAbeAableAtoAquicklyAdet
ermineAtheAcorrectAAnswer.
"AAcityAplannerAreviewedAtheArezoningAofAaApropertyAforAaA1,000-
unitAplannedAunitAdevelopment.AInAyourAstaffAreportAyouArecommendedAagains
tAtheAapprovalAofAthisAproject.ATheAdeveloperAapproachesAtheAplannerAandAtri
esAtoArecruitAherAtoAjoinAhisAfirmAtoAworkAonAthisAmulti-
phaseAdevelopment.ATheAplannerAacceptsAaApositionAwithAanotherAcityAinstead.
AHowever,AthisApositionAdoesAnotAworkAoutAasAexpectedAandAafterAworkingA1
3AmonthsAforAtheAconsultingAfirm,AtheAplannerAdecidesAtoAacceptAaApositionAw
ithAtheAdevelopmentAcompanyAworkingAonAtheAbuildoutAofAtheAplannedAunitAd
evelopment.AHowAwouldAyouAdescribeAtheAplanner'sAaction?
(A)AAcceptable,AelevenAmonthsAisAsufficientAtime.
(B)AAcceptable,AemploymentAinAtheAconsultingAfirmAautomaticallyAabsolvedAthe
AplannerAfromAanyAinvolvementAinAtheAproject.
(C)AUnacceptable,AaAplannerAmustAneverAacceptAemploymentAwithAaAfirmAdoing
AbusinessAinAhis/herAownAjurisdiction.
(D)AUnacceptable,A-
AAnswerATheAAnswerAisA"D."AAccordingAtoAtheAAICPACodeAofAEthicsAaAplanner
AmustAwaitAthreeAyearsAbeforeAengagingAinAworkAinvolvingAtheirApreviousAem
ployer.ATheAcandidateAneedsAtoArecallAtheAcodeAtoAsolveAthisAquestion.
"TheAPlanningADirectorAisAapproachedAbyAaAmemberAofAhisAstaffAwithAaAcomp
laintAofAsexualAharassmentAagainstAanotherAemployeeAinAtheAdepartment.AWh
atAshouldAtheAPlanningADirectorAdoAfirst?
, (A)AReviewAtheAHumanAResourceAProceduresAManualAsectionAonASexualAHarass
mentAandAfollowAtheAinstructions.
(B)AFileAaAcomplaintAwithAtheAAICPACommission.
(C)ACallAaAstaffAmeetingAtoAdiscussAtheAissue.
(D)ATalkAtoAtheAemployeeAtoAfindAoutAwhatAhappened."A-
AAnswerATheAAnswerAisA"A."ATheAdirectorAshouldAbeginAbyAconsultingAtheAcity
'sAproceduresAmanual.ATheAAICPACodeAofAEthicsAdoesAnotAaddressAsexualAharr
assment.
WhatAareAtheAfourAsectionsAofAtheAAICPACodeAofAEthics?A-
AAnswerA"SectionAAAcontainsAaAstatementAofAaspirationalAprinciplesAthatAconst
ituteAtheAidealsAtoAwhichAweAareAcommitted.AWeAshallAstriveAtoAactAinAaccord
anceAwithAourAstatedAprinciples.AHowever,AanAallegationAthatAweAfailedAtoAac
hieveAourAaspirationalAprinciplesAcannotAbeAtheAsubjectAofAaAmisconductAcharg
eAorAbeAaAcauseAforAdisciplinaryAaction.
SectionABAcontainsArulesAofAconductAtoAwhichAweAareAheldAaccountable.AIfAwe
AviolateAanyAofAtheseArules,AweAcanAbeAtheAobjectAofAaAchargeAofAmisconduct
AandAshallAhaveAtheAresponsibilityAofArespondingAtoAandAcooperatingAwithAthe
AinvestigationAandAenforcementAprocedures.AIfAweAareAfoundAtoAbeAblamewort
hyAbyAtheAAICPAEthicsACommittee,AweAshallAbeAsubjectAtoAtheAimpositionAofAs
anctionsAthatAmayAincludeAlossAofAourAcertification.
SectionACAcontainsAtheAproceduralAprovisionsAofAtheACode.AItA(1)AdescribesAthe
AwayAthatAoneAmayAobtainAeitherAaAformalAorAinformalAadvisoryAruling,Aand
A(2)AdetailsAhowAaAchargeAofAmisconductAcanAbeAfiled,AandAhowAchargesAareA
investigated,Aprosecuted,AandAadjudicated.
SectionADAcontainsAproceduralAprovisionsAthatAgovernAsituationsAinAwhichAaApl
annerAisAconvictedAofAaAseriousAcrime.
"
WhatAisAsectionAAAofAtheAAICPACodeAofAEthics?A-
AAnswerASectionAAAcontainsAaAstatementAofAaspirationalAprinciplesAthatAconstit
uteAtheAidealsAtoAwhichAweAareAcommitted.AWeAshallAstriveAtoAactAinAaccorda