AICPA Final Exam Questions and answers, VERIFIED/| LATEST EXAM UPDATES| 2024/25 |

AICPA Final Exam Questions and answers, VERIFIED/ 4 parts - -Ethical principles Rules of conduct Interpretations Ethical rulings Ethical principles - -Ideal standards of ethical conduct stated in philosophical terms: Responsibilities The public interest Integrity Objectivity and independence Due care Scope and nature of services Though not enforceable, the burden of proof on CPA for noncompliance rules of conduct (100-500) - -Minimum standards of ethical conduct stated as specific rules These are enforceable Other organizations' rules of conduct can be less or more restrictive than AICPA's: SEC TSBPA For frequent, recurrent questions about a specific rule of conduct Though not enforceable, a CPA must justify departure Prepared by AICPA Division of Professional Ethics ethical rulings - -Explanations to specific important questions about rules of conduct Based on questions submitted to AICPA by practitioners Not enforceable, but a CPA must justify departur