AICPA ETHICS RULES & CPA EXAM
2025 QUESTIONS WITH VERIFIED
ANSWERS
"Which Of The Following Organizations Licenses Cpas:
A. Aicpa.
B. Texas Society Of Cpas.
C. Texas State Board Of Public Accountancy.
D. All Of The Above.
E. None Of The Above. - Correct Answer=> C"
"A Member Of The Aicpa Must:
A. Undertake Only Those Professional Services That The Member
Or Member's Firm Can Reasonably Expect To Be Completed With
Professional Competence.
B. Exercise Due Professional Care In The Performance Of
Professional Services.
C. Adequately Plan And Supervise The Performance Of
Professional Services.
D. All Of The Above. - Correct Answer=> D"
"T/F: The Enforcement Division Of Tsbpa May Take Legal Action
Against A Cpa That Fails To Follow The Board's Rules. - Correct
Answer=> True"
Page 1 of 18
,"What's New About The Online Code Of Professional Conduct By
The Aicpa?
A. New Restructured Ethics Code Effective Dec 15, 2014
B. New Section On Changes Of The Code Within The Last 12
Months (See 0.600)
C. Appendix C Revision History Table (Changes After Jun 1, 2014)
And D: Mapping Document (From New To Old Code)
D. All The Above - Correct Answer=> D"
"What Established Accounting Principles Must Be Followed And
Are Enforceable Under The Code Of Professional Conduct As
Designated By The Aicpa?
A. Generally Accepted Accounting Principles (Gaap)
B. Financial Reporting Framework For Small- And Medium-Sized
Entities (Frf)
C. International Accounting Standards (Ias)
D. International Financial Reporting Standards (Ifrs) - Correct
Answer=> A"
"T/F: You'll Have 24 Months To Pass All Four Cpa Exam Sections
With A Minimum Score Of 70. Is It True Or False? - Correct
Answer=> False, 18 Months With Scores Of 75+"
"Under The Newly Adopted Licensure Model Starting In 2024, A
Candidate That Successfully Passes All 4 Parts Of The Cpa Exam
Will Have A Designation Indicating A Specialization In Which Of
The Following:
A. Tax Compliance And Planning
B. Business Reporting And Analysis
C. Information Systems And Controls
Page 2 of 18
, D. No Designation Indicating A Specialization - Correct Answer=>
D"
"A Cpa In Public Practice ______ Avoid Operating Under A Code Of
Professional Ethics By Choosing Not To Join Either The Aicpa Or
Any State Cpa Society.
A. May
B. May Not
C. Can
D. Probably - Correct Answer=> B"
"Which Of The Sections Will Be A Part Of The New Cpa Evolution
To Begin In 2024?
A. Tax Compliance And Planning.
B. Business Reporting And Analysis.
C. Information Systems And Controls.
D. All Of The Above - Correct Answer=> D"
"What Is Not A Positive Way To Maintain A Quality Relationship
With A Client?
A. Have Written Fee Agreements, With Clearly Defined Terms (I.E.
Billing) And, Ifneeded, Provide Cost Estimates.
B. Complete Work Past Agreed Upon Deadlines.
C. Use Appropriate Phone Protocol To Maintain Confidentiality
With Clients.
D. Monitor Quality Of All Work, Including Drafts As Well As Client
Status Reports. - Correct Answer=> B"
Page 3 of 18
2025 QUESTIONS WITH VERIFIED
ANSWERS
"Which Of The Following Organizations Licenses Cpas:
A. Aicpa.
B. Texas Society Of Cpas.
C. Texas State Board Of Public Accountancy.
D. All Of The Above.
E. None Of The Above. - Correct Answer=> C"
"A Member Of The Aicpa Must:
A. Undertake Only Those Professional Services That The Member
Or Member's Firm Can Reasonably Expect To Be Completed With
Professional Competence.
B. Exercise Due Professional Care In The Performance Of
Professional Services.
C. Adequately Plan And Supervise The Performance Of
Professional Services.
D. All Of The Above. - Correct Answer=> D"
"T/F: The Enforcement Division Of Tsbpa May Take Legal Action
Against A Cpa That Fails To Follow The Board's Rules. - Correct
Answer=> True"
Page 1 of 18
,"What's New About The Online Code Of Professional Conduct By
The Aicpa?
A. New Restructured Ethics Code Effective Dec 15, 2014
B. New Section On Changes Of The Code Within The Last 12
Months (See 0.600)
C. Appendix C Revision History Table (Changes After Jun 1, 2014)
And D: Mapping Document (From New To Old Code)
D. All The Above - Correct Answer=> D"
"What Established Accounting Principles Must Be Followed And
Are Enforceable Under The Code Of Professional Conduct As
Designated By The Aicpa?
A. Generally Accepted Accounting Principles (Gaap)
B. Financial Reporting Framework For Small- And Medium-Sized
Entities (Frf)
C. International Accounting Standards (Ias)
D. International Financial Reporting Standards (Ifrs) - Correct
Answer=> A"
"T/F: You'll Have 24 Months To Pass All Four Cpa Exam Sections
With A Minimum Score Of 70. Is It True Or False? - Correct
Answer=> False, 18 Months With Scores Of 75+"
"Under The Newly Adopted Licensure Model Starting In 2024, A
Candidate That Successfully Passes All 4 Parts Of The Cpa Exam
Will Have A Designation Indicating A Specialization In Which Of
The Following:
A. Tax Compliance And Planning
B. Business Reporting And Analysis
C. Information Systems And Controls
Page 2 of 18
, D. No Designation Indicating A Specialization - Correct Answer=>
D"
"A Cpa In Public Practice ______ Avoid Operating Under A Code Of
Professional Ethics By Choosing Not To Join Either The Aicpa Or
Any State Cpa Society.
A. May
B. May Not
C. Can
D. Probably - Correct Answer=> B"
"Which Of The Sections Will Be A Part Of The New Cpa Evolution
To Begin In 2024?
A. Tax Compliance And Planning.
B. Business Reporting And Analysis.
C. Information Systems And Controls.
D. All Of The Above - Correct Answer=> D"
"What Is Not A Positive Way To Maintain A Quality Relationship
With A Client?
A. Have Written Fee Agreements, With Clearly Defined Terms (I.E.
Billing) And, Ifneeded, Provide Cost Estimates.
B. Complete Work Past Agreed Upon Deadlines.
C. Use Appropriate Phone Protocol To Maintain Confidentiality
With Clients.
D. Monitor Quality Of All Work, Including Drafts As Well As Client
Status Reports. - Correct Answer=> B"
Page 3 of 18
