AICPA Code of Conduct
Exam
2026
Master Exam Prep Bundle
(Verified Questions & Answers)
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, What are the 6 Principles of the AICPA Code of 1. Responsibilities
Professional Conduct? 2. The Public Interest
3. Integrity
4. Objectivity
5. Due Care
6. Scope and Nature of Services
What is the Structure of the AICPA Code of Professional Preface
Conduct?
Code Part 1: Members in Public
Code Part 2: Members in Business
Code Part 3: Other Members
Where in the AICPA are the 6 principles found? The Preface
Which section establishes the conceptual framework and Code 1: Members in Public
provides a methodology for resolving ethical conflicts?
What are the 7 categories of threat? 1. Adverse Interest
2. Advocacy
3. Familiarity
4. Management Participation
5. Self - Interest
6. Self Review
7. Undue Influence
Define Adverse Interest Threat The threat that a member will not act with objectivity because the member's
interests are opposed to the client's interest
Define Advocacy Threat The threat that a member will promote a client's interest to the point that the
member's objectivity or independence is compromised
Define Familiarity Threat A member will become too sympathetic due to long or close relationship
Define Management Participation A member will take on the role of client management
Define Self Interest Threat A member could benefit from an interest with a client
Define Self Review Threat Threat that a manner will not appropriately evaluate the results of a previous
judgment made or service performed and that the member will rely on that service
in forming a judgment
Define Undue Influence Threat The threat that a member will subordinate their judgment to an individual associated
with a client due to the individual's reputation or personality
2026
Exam
2026
Master Exam Prep Bundle
(Verified Questions & Answers)
A+ Grade Guaranteed
, What are the 6 Principles of the AICPA Code of 1. Responsibilities
Professional Conduct? 2. The Public Interest
3. Integrity
4. Objectivity
5. Due Care
6. Scope and Nature of Services
What is the Structure of the AICPA Code of Professional Preface
Conduct?
Code Part 1: Members in Public
Code Part 2: Members in Business
Code Part 3: Other Members
Where in the AICPA are the 6 principles found? The Preface
Which section establishes the conceptual framework and Code 1: Members in Public
provides a methodology for resolving ethical conflicts?
What are the 7 categories of threat? 1. Adverse Interest
2. Advocacy
3. Familiarity
4. Management Participation
5. Self - Interest
6. Self Review
7. Undue Influence
Define Adverse Interest Threat The threat that a member will not act with objectivity because the member's
interests are opposed to the client's interest
Define Advocacy Threat The threat that a member will promote a client's interest to the point that the
member's objectivity or independence is compromised
Define Familiarity Threat A member will become too sympathetic due to long or close relationship
Define Management Participation A member will take on the role of client management
Define Self Interest Threat A member could benefit from an interest with a client
Define Self Review Threat Threat that a manner will not appropriately evaluate the results of a previous
judgment made or service performed and that the member will rely on that service
in forming a judgment
Define Undue Influence Threat The threat that a member will subordinate their judgment to an individual associated
with a client due to the individual's reputation or personality
2026
