Final answer:
AICPA members in industry and government are required to uphold the rules of integrity and confidentiality. Independence is essential for auditors but not applicable for non-auditing roles in these sectors. Upholding these ethical standards ensures professionalism in accounting practices.
Step-by-step explanation:
The AICPA members who work in industry and government must always uphold the rules of integrity and confidentiality according to the AICPA Code of Professional Conduct. Whereas independence is a crucial aspect for auditors to maintain when auditing clients, it does not apply in the same way to industry and government accountants who are not in auditing roles. Instead, these members must focus on maintaining the highest levels of integrity in their professional roles, which means being honest and fair. Additionally, they must ensure confidentiality, safeguarding any information they obtain during the course of their work and not disclosing it without proper authority or using it for personal gain.