Final answer:
The last step in the AICPA Code of Professional Conduct's methodology to resolve ethical conflicts is 4) Consulting the AICPA Ethics Division.
Step-by-step explanation:
The introductory section of the AICPA Code of Professional Conduct concludes with a methodology to resolve ethical conflicts. When a professional working in the field of accounting faces such a conflict, and after exhausting all other avenues of resolution including documentation of the issue, understanding the relevant facts, evaluating any threats to compliance with the Code, and applying safeguards to mitigate the threats, the last step recommended is to consult with a relevant body about the dilemma. In this case, the last step in the process is 4) Consulting the AICPA Ethics Division.