AICPA Ethics Exam Latest Update 2025-2026
Actual Exam 50 Questions with 100% Verified
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Professor
1. Responsibilities - CORRECT ANSWER: In carrying out your professional
responsibilities, you should exercise sensitive professional and moral judgment
2. The Public Interest - CORRECT ANSWER: You should act in a way that will serve the
public interest, honor the public trust, and demonstrate your commitment to
professionalism
3 Areas of AICPA's PEEC - CORRECT ANSWER: members in public practice
members in business
members in neither category (retired or between jobs)
______________________________________________________________________
________
Membership in AICPA is voluntary - member assumes obligations
Profession has responsibility to the public, to clients, and to colleagues
Guide members in the performance of their professional responsibilities
3. Integrity - CORRECT ANSWER: To maintain and broaden public confidence, you
should perform all professional responsibilities with the highest sense of integrity
4. Objectivity and Independence - CORRECT ANSWER: You should maintain objectivity
and be free of conflicts of interest in discharging your professional duties. If you work for
, a public accounting firm that provides audit and other attestation services, you should
be independent in fact and in appearance.
5. Due Care - CORRECT ANSWER: You should observe the profession's technical and
ethical standards, strive continually to improve competence and the quality of services,
and discharge professional responsibility to the best of your ability
6 Principles of Professional Conduct - CORRECT ANSWER: Responsibilities
The Public Interest
Integrity
Objectivity and Independence
Due Care
Scope and Nature of Services
6. Scope and Nature of Services - CORRECT ANSWER: As a member in public
practice, you should observe the principles of the Code of Professional Conduct in
determining the scope and nature of services to be performed
Accounting Principles - CORRECT ANSWER: -do not say that financial data is
presented in conformity with GAAP if such data contains any departure from an
accounting principle
-exception exists for data the justifiably departs from GAAP because not doing so would
make the information misleading
Acts Discreditable to the Profession - CORRECT ANSWER: -discrimination and
harassment
-noncompliance with government regulations
-improper preparation of financial statements
-removing client files
Actual Exam 50 Questions with 100% Verified
Correct Answers Guaranteed A+ Verified by
Professor
1. Responsibilities - CORRECT ANSWER: In carrying out your professional
responsibilities, you should exercise sensitive professional and moral judgment
2. The Public Interest - CORRECT ANSWER: You should act in a way that will serve the
public interest, honor the public trust, and demonstrate your commitment to
professionalism
3 Areas of AICPA's PEEC - CORRECT ANSWER: members in public practice
members in business
members in neither category (retired or between jobs)
______________________________________________________________________
________
Membership in AICPA is voluntary - member assumes obligations
Profession has responsibility to the public, to clients, and to colleagues
Guide members in the performance of their professional responsibilities
3. Integrity - CORRECT ANSWER: To maintain and broaden public confidence, you
should perform all professional responsibilities with the highest sense of integrity
4. Objectivity and Independence - CORRECT ANSWER: You should maintain objectivity
and be free of conflicts of interest in discharging your professional duties. If you work for
, a public accounting firm that provides audit and other attestation services, you should
be independent in fact and in appearance.
5. Due Care - CORRECT ANSWER: You should observe the profession's technical and
ethical standards, strive continually to improve competence and the quality of services,
and discharge professional responsibility to the best of your ability
6 Principles of Professional Conduct - CORRECT ANSWER: Responsibilities
The Public Interest
Integrity
Objectivity and Independence
Due Care
Scope and Nature of Services
6. Scope and Nature of Services - CORRECT ANSWER: As a member in public
practice, you should observe the principles of the Code of Professional Conduct in
determining the scope and nature of services to be performed
Accounting Principles - CORRECT ANSWER: -do not say that financial data is
presented in conformity with GAAP if such data contains any departure from an
accounting principle
-exception exists for data the justifiably departs from GAAP because not doing so would
make the information misleading
Acts Discreditable to the Profession - CORRECT ANSWER: -discrimination and
harassment
-noncompliance with government regulations
-improper preparation of financial statements
-removing client files
