Discreditable Acts AICPA Code of Professional Conduct Section 1.400, 2.400 & 3.400 Questions And Answers Graded A+.

Discreditable Acts
AICPA Code of Professional Conduct
Section 1.400, 2.400 & 3.400 Questions
And Answers Graded A+.
DISCREDITABLE ACTS - Answer a member shall not commit an act that discredits the profession.



1.400.010 Discrimination and Harassment in Employment Practices - Answer A court determines that a
member has violated antidiscrimination laws, including harassment.



1.400.020 Solicitation or Disclosure of CPA Examination Questions and Answers - Answer A member
who solicits or knowingly discloses the Uniform CPA Examination questions, answers, or both, without
the AICPA's written authorization.



1.400.030 Failure to File a Tax Return or Pay a Tax Liability - Answer A member who fails to:

Øtimely file his personal tax returns or

ØTimely file the tax returns of the member's firm, or

Øthe timely remittance of all payroll and other taxes collected on behalf of others



1.400.040 Negligence in the Preparation of Financial Statements or Records - Answer 1. Makes, permits
or directs another to make, materially false and misleading entries in the financial statements or records
of an entity; or

2. Fails to correct an entity's financial statements that are materially false and misleading when the
member has the authority to record an entry; or

3. Signs, permits or directs another to sign, a document containing materially false and misleading
information.



1.400.050 Governmental Bodies, Commissions, Other Regulatory Agencies - Answer ØEngagements for
audits of government grants, government units or other recipients of government monies.