AICPA Ethics Exam 2026/2027 | 46 Questions & Correct Answers | Ethical Decision-Making, Professional Conduct, Integrity, Due Care & Confidentiality

This AICPA Ethics Exam 2026/2027 study resource provides comprehensive question-and-answer review material covering the core ethical and professional responsibilities expected of CPAs. The 24-page document begins with the 10-step Ethical Decision-Making Model, including recognizing ethical issues, gathering critical facts, identifying stakeholders, evaluating alternatives and their effects, considering professional rules and laws, making and documenting decisions, and evaluating outcomes. It then examines the roles of major professional and regulatory bodies, including the AICPA, state CPA licensing boards, SEC, PCAOB, IFAC, IRS, GAO, and Department of Labor. The material provides detailed coverage of the AICPA Code of Professional Conduct and its six principles: Responsibilities, the Public Interest, Integrity, Objectivity and Independence, Due Care, and Scope and Nature of Services. Students also review the Code's application to members in public practice and business, the role of the Professional Ethics Executive Committee (PEEC), interpretations of professional rules, and the requirement that accounting professionals exercise objective professional judgment rather than subordinate their judgment to others. A major section focuses on the AICPA conceptual framework and its threats-and-safeguards approach. The document explains how students should identify and evaluate ethical threats—including adverse interest, advocacy, familiarity, management participation, self-interest, self-review, and undue influence—and determine whether safeguards can eliminate or reduce those threats to an acceptable level. It further addresses conflicts of interest, objectivity, professional competence, diligence and due care through definitions and applied case-study scenarios. Additional exam material covers accounting principles, GAAP departures, confidential client information, client consent, whistle-blowing considerations, acts discreditable to the profession, client record requests, transfer or sale of an accounting practice, outsourcing to third-party service providers, advertising and solicitation, and accounting-firm organization and naming requirements. Case studies involving financial-statement manipulation, revenue recognition and professional qualifications provide practical opportunities to apply ethical principles to situations accounting professionals may encounter. Relevant students: This document is particularly useful for CPA candidates, accounting and auditing students, accounting ethics students, assurance students, and learners studying professional responsibility or the AICPA Code of Professional Conduct. It may also support students reviewing ethical decision-making, CPA professional standards, client confidentiality, conflicts of interest, and professional conduct as part of accounting or auditing coursework. Document accuracy note: The uploaded material identifies the academic/exam period as 2026/2027, but it does not specify a university, institution, or course code. It also presents a mixture of questions, definitions, case studies and answer-based review points rather than a clearly numbered set of exam questions; therefore, an exact question count should not be invented for the title. Keywords AICPA Ethics Exam 2026, AICPA Ethics Exam 2027, AICPA ethics questions and answers, CPA ethics exam, AICPA Code of Professional Conduct, ethical decision making model, professional accounting ethics, CPA professional conduct, AICPA PEEC, six principles of professional conduct, integrity and objectivity, CPA independence, conflicts of interest, threats and safeguards, AICPA conceptual framework, professional competence, due care, client confidentiality, confidential client information, accounting ethics case studies, whistleblowing ethics, GAAP ethics, client records, acts discreditable, CPA outsourcing rules, accounting ethics study guide, CPA ethics exam preparation