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AICPA ETHICS EXAM QUESTIONS AND ANSWERS

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AICPA ETHICS EXAM QUESTIONS AND ANSWERS

Institution

AICPA Ethics

Course

AICPA Ethics

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Institution: AICPA Ethics
Course: AICPA Ethics

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Uploaded on: July 12, 2025
Number of pages: 11
Written in: 2024/2025
Type: Exam (elaborations)
Contains: Questions & answers

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aicpa ethics exam questions and answers

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AICPA ETHICS EXAM QUESTIONS
AND ANSWERS

Ethical58Decision58Making58Model58-58answer--
helps58you58actively58work58through58gray58area58and58choose58the58best58possible58sol
ution58to58an58ethical58dilema

Step581:58Recognize58the58ethical58issue
Step582:58Gather58the58critical58facts
Step583:58Identify58the58stakeholders
Step584:58Consider58your58alternatives
Step585:58Consider58the58effect58on58stakeholders
Step586:58Consider58your58comfort58level
Step587:58Consider58rules,58regulations58and58laws
Step588:58Make58a58decision
Step589:58Document58your58efforts
Step5810:58Evaluate58the58outcome

Step58158-58answer--Recognize58the58ethical58issue

Step58258-58answer--Gather58the58critical58facts

-you58may58not58have58all58the58facts,58but58you58need58the58key58ones58(material)

Step58358-58answer--Identify58the58stakeholders

-who58is58affected58by58your58decisions/actions
-consider58as58many58as58possible

Step58458-58answer--Consider58your58alternatives

-
approaches58you58could58take58to58address58this58matter58and58resolve58the58ethical58c
onflict

Step58558-58answer--Consider58the58effect58on58stakeholders

-effect58of58each58alternative

, Step58658-58answer--Consider58your58comfort58level

-how58comfortable58are58you58with58each58option
-how58would58you58feel58if58you58have58to58discuss58your58decision58in58public

Step58758-58answer--Consider58rules,58regulations,58and58laws

-rules58set58by58AICPA,58state58accountancy58board,58state58CPA58society

Step58858-58answer--Make58a58decision

-take58the58time58you58need
-discuss58with58colleague,58gain58perspectives,58counsel,58don't58be58hasty

Step58958-58answer--Document58your58efforts

-your58understanding58of58the58facts
-who58you58consulted58with58and58their58professional58affiliations
-your58decision

Step581058-58answer--Evaluate58the58outcome

-would58you58have58done58anything58differently

Professional58&58Regulatory58Bodies58-58answer--
set58ethics58standards58and58rules58for58members58of58the58accounting58profession

State58CPA58licensing58boards
AICPA
SEC
PCABO
IFAC
IRS
GAO
DOL
others

State58CPA58Licensing58Boards58-58answer--
issues58CPA58licesnes58and58oversee58ethical58conduct58of58jurisdiction

AICPA58-58answer--American58Institute58of58Certified58Public58Accountants

national58professional58organization58for58all58CPAs;58work58with58state58CPA58societies

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