AICPA Ethics Code Exam Questions and
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Which step in the decision-making model is characterized by
asking the question, "Are these opinions consistent with
applicable professional ethics rules, regulations, and laws?"
A. Recognize ethical issues
B. Gather critical facts
C. Consider the effect on stakeholders
D. Consider rules, regulations, and laws - Correct Answers
✅D. Consider rules, regulations, and laws
Step 7 asks this question. You may determine that the
greatest benefit and least amount of harm would likely result
if you take a particular course of action, but if that course of
action is inconsistent with the profession's rules of conduct,
you may not ignore those rules.
Which step in the decision-making model is characterized by
asking the question, "If you had to discuss your decision in
public, would you be concerned about how it reflects on your
ethics"
A. Recognize ethical issues
B. Consider your comfort level
C. Consider the effect on stake holders
D. Consider rules, regulations, and laws - Correct Answers
✅B. Consider your comfort level
,AICPA Ethics Code Exam Questions and
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(Latest 2025)
Step 6 asks you to consider your comfort level. Before you
make a decision about the correct action when facing an
ethical issue, you should ask yourself some questions.
CPAs must follow the rules and standards promulgated by
which body?
A. AICPA
B. SEC
C. PCAOB
D. Your state CPA licensing board - Correct Answers ✅D.
Your state CPA licensing board
State CPA licensing boards are charged with issuing CPA
licenses and overseeing the ethical conduct of CPAs in 55
jurisdictions in the United States. It is critically important for
CPAs to know their state board's requirements. If you are
licensed by more than one state board, you should familiarize
yourself with each state's requirements.
As a professional CPA, I have the greatest responsibility to
serve:
A. My clients
B. My best interest
C. The public's interest
D. My superior's interest - Correct Answers ✅C. Your
primary responsibility is to serve the public interest.
, AICPA Ethics Code Exam Questions and
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(Latest 2025)
As a professional CPA, I have a responsibility to maintain and
broaden public confidence by performing all my
responsibilities with:
A. Integrity
B. Speed
C. Agility
D. Perfection - Correct Answers ✅A. Integrity
Integrity is one of the cornerstones of our profession.
I also must maintain my objectivity, be free of conflicts of
interest, and discharge all of my responsibilities with due...
A. Respect
B. Care
C. Diligence
D. Speed - Correct Answers ✅B. Care
Due care implies a certain level of quality and competence in
the performance of services.
Bob is a CPA who works as as senior accountant in a small
but diversified financial services company. Bob works for the
parent company (bank) in a division that makes business
loans. His mother has been offered a seat on the board of
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(Latest 2025)
Which step in the decision-making model is characterized by
asking the question, "Are these opinions consistent with
applicable professional ethics rules, regulations, and laws?"
A. Recognize ethical issues
B. Gather critical facts
C. Consider the effect on stakeholders
D. Consider rules, regulations, and laws - Correct Answers
✅D. Consider rules, regulations, and laws
Step 7 asks this question. You may determine that the
greatest benefit and least amount of harm would likely result
if you take a particular course of action, but if that course of
action is inconsistent with the profession's rules of conduct,
you may not ignore those rules.
Which step in the decision-making model is characterized by
asking the question, "If you had to discuss your decision in
public, would you be concerned about how it reflects on your
ethics"
A. Recognize ethical issues
B. Consider your comfort level
C. Consider the effect on stake holders
D. Consider rules, regulations, and laws - Correct Answers
✅B. Consider your comfort level
,AICPA Ethics Code Exam Questions and
Verified Answers, 100% Guarantee Pass
(Latest 2025)
Step 6 asks you to consider your comfort level. Before you
make a decision about the correct action when facing an
ethical issue, you should ask yourself some questions.
CPAs must follow the rules and standards promulgated by
which body?
A. AICPA
B. SEC
C. PCAOB
D. Your state CPA licensing board - Correct Answers ✅D.
Your state CPA licensing board
State CPA licensing boards are charged with issuing CPA
licenses and overseeing the ethical conduct of CPAs in 55
jurisdictions in the United States. It is critically important for
CPAs to know their state board's requirements. If you are
licensed by more than one state board, you should familiarize
yourself with each state's requirements.
As a professional CPA, I have the greatest responsibility to
serve:
A. My clients
B. My best interest
C. The public's interest
D. My superior's interest - Correct Answers ✅C. Your
primary responsibility is to serve the public interest.
, AICPA Ethics Code Exam Questions and
Verified Answers, 100% Guarantee Pass
(Latest 2025)
As a professional CPA, I have a responsibility to maintain and
broaden public confidence by performing all my
responsibilities with:
A. Integrity
B. Speed
C. Agility
D. Perfection - Correct Answers ✅A. Integrity
Integrity is one of the cornerstones of our profession.
I also must maintain my objectivity, be free of conflicts of
interest, and discharge all of my responsibilities with due...
A. Respect
B. Care
C. Diligence
D. Speed - Correct Answers ✅B. Care
Due care implies a certain level of quality and competence in
the performance of services.
Bob is a CPA who works as as senior accountant in a small
but diversified financial services company. Bob works for the
parent company (bank) in a division that makes business
loans. His mother has been offered a seat on the board of
