Final answer:
The AICPA revised code of conduct includes material for CPAs in business to evaluate the relationship between the CPA and their employer and any potential threats to independence, objectivity, professional competence, and due care.
Step-by-step explanation:
The American Institute of Certified Public Accountants (AICPA) revised code of conduct includes material for CPAs in business to evaluate the relationship between the CPA and their employer and any potential threats to independence, objectivity, professional competence, and due care.