Final answer:
A) AICPA Code of Professional Conduct requires accountants to maintain impartiality and avoid conflicts of interest. Similar codes of ethics are issued by professional organizations across different fields, including the ASA for sociologists and IEEE-CS for software engineers, which uphold objectivity and corporate responsibility.
Step-by-step explanation:
The correct answer to the student's question is A) AICPA Code of Professional Conduct. This code imposes the obligation to be impartial, intellectually honest, and free of conflicts of interest. It precludes relationships that may appear to impair a member's objectivity in rendering attestation services. Professional organizations like the American Sociological Association (ASA) and the Institute of Electrical and Electronic Engineers Computer Society (IEEE-CS) also issue codes of ethics to maintain high professional and ethical standards within their fields. For instance, the ASA provides guidelines that sociologists must follow when conducting research, to ensure they maintain objectivity and integrity in their work.
Similarly, within the fields of science and technology, the IEEE-CS adopted the Software Engineering Code of Ethics that outlines the ethical obligations of software engineers. Corporate responsibility also touches on similar ethics, with companies expected to adhere to moral principles and corporate responsibility standards for the benefit of society and the environment.