Final answer:
According to Rule 101 of the AICPA Rules of Professional Conduct, a CPA in public practice must be independent of his or her clients.
Step-by-step explanation:
According to Rule 101 of the AICPA Rules of Professional Conduct, a CPA in public practice must be independent of his or her clients. This means that the CPA should maintain objectivity and not be influenced by conflicts of interest or client pressures. It is important for CPAs to provide unbiased and reliable financial information to their clients.
Compliance with Circular 230 is required for tax practitioners, not specifically CPAs. Circular 230 outlines the rules and regulations for practicing before the Internal Revenue Service (IRS).
While maintaining confidentiality of client information is important, it is not specifically mentioned in Rule 101. However, maintaining client confidentiality is generally an ethical and professional responsibility for CPAs.