Question

The AICPA Code of Professional Conduct says that the CPA should identify ___ that might impair their ability to comply with the Code and then consider safeguards that can eliminate it or reduce it to an acceptable level.

Answer 1

The AICPA Code of Professional Conduct requires CPAs to identify factors that might impair their compliance with the Code and consider safeguards to mitigate them.

Step-by-step explanation:

In the context of the AICPA Code of Professional Conduct, the CPA is required to identify factors or situations that might impair their ability to comply with the Code. Once identified, the CPA should then consider safeguards that can eliminate or reduce these factors to an acceptable level.