Question

The AICPA Code of Professional Conduct does not include enforceable conduct rules on which of the following?

A. Commissions and referral fees.
B. Accounting principles.
C. Professional competence and due professional care.
D. Responsibilities to colleagues.

Answer 1

Responsibilities to colleagues are not included as enforceable rules under the AICPA Code of Professional Conduct, unlike commissions and referral fees, accounting principles, and professional competence and due professional care.

Step-by-step explanation:

The AICPA (American Institute of Certified Public Accountants) Code of Professional Conduct encompasses a variety of enforceable conduct rules for its members. These rules are designed to ensure that CPAs act in a way that upholds the profession's integrity and serves the public interest. Among the options provided, Responsibilities to colleagues do not include enforceable rules under the AICPA Code of Professional Conduct. Instead, the AICPA’s enforceable rules cover areas such as Commissions and referral fees, adherence to accounting principles, and maintaining professional competence and due professional care.

It is crucial for members of professional organizations, including those in science and technology like the IEEE-CS, to commit to codes of ethics that often tie to larger moral theories and political debates. For instance, the Software Engineering Code of Ethics enforces responsibilities towards the public, such as ensuring software safety and privacy.