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Ethics Code

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4.What is arguably the most critical issue in a municipality's code of ethics? (3 Words)
6.Free of conflicts of interest that would cause the firm to be biased either for or against the attest client.
8.Only CPAs who are members of the AICPA must follow the Code of Professional Conduct. TRUEE or FALSE
11.An ownership interest in an equity or a debt security issued by an entity, including rights and obligations to acquire such an interest and derivatives directly related to such interest. (2 Words)
12.The primary independence standard-setters are: the PCAOB, AICPA, and ___.
13.The principles of professional conduct are not enforceable. TRUEE or FALSE
14.A client has not paid its 2009 audit fees. According to the AICPA Code of Professional Conduct, for the auditor to be considered independent with respect to the 2010 audit, the 2009 audit fees must be paid before the 2010 report is issued. TRUEE OR FALSE
15.All of the following nonaudit services are identified by the SEC as generally impairing an auditor's independence except: First: Information systems design and implementation Second: Human Resources services Third: Mgmt. functions Fourth: Some specific tax services Fifth: All of the above impair independence
1.This rule allows the AICPA to remove a member for committing acts that may affect the profession's reputation. (2 Words)
2.The 5 categories of the Rules of Conduct are: Independence, integrity, and objectivity; General standards and accounting principles; Responsibilities to Clients; Responsibilities to _____; and Other responsibilities and practices.
3.An attitude and state of mind that includes a questioning mind and a critical assessment of audit evidence. (2 Words)
5.Is a CPA ever allowed to disclose confidential client information without consent of the client? YES or NOO
7.An immediate family member is considered a spouse, spousal equivalent, or dependent (only if related). TRUEE or FALSE
9.A system or code of conduct based on moral duties and obligations that indicates how an individual should behave.
10.Responsibilities, public interest, objectivity and independence, due care, scope and nature of services, and ____ are the six principles of professional conduct?

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