Final answer:
A CPA is least likely to violate ethical standards when they strictly adhere to the profession's ethical codes, such as prioritizing public interest and adhering to established ethical rules, thereby avoiding conflicts of interest and other unethical actions.
Step-by-step explanation:
A violation of the profession's ethical standards is least likely to occur when a Certified Public Accountant (CPA) adheres firmly to the ethical codes laid out by professional bodies such as the Institute of Electrical and Electronic Engineers Computer Society (IEEE-CS).
Professional organizations, including those in the fields of science, technology, and finance, maintain comprehensive codes of ethics that their members must commit to following. These codes are designed to ensure that professionals act in a manner that upholds the integrity of the profession and respects the public interest. For instance, the IEEE-CS's Software Engineering Code of Ethics emphasizes the importance of only approving software that is safe, respects privacy, and does not harm the environment or the quality of human life.
Ethical obligations that can prevent violations include a commitment to making decisions that benefit the public interest, do not harm others, and comply with established ethical rules. Professionals like CPAs are expected to apply ethical discretion to avoid actions that might lead to a conflict of interest, prioritize personal gain over ethical standards, or otherwise undermine professional conduct.