Following the American Institute of Certified Public Accountants (AICPA) code of professional conduct A is required only by members of the AICPA. B is voluntary by members and nonmembers. C is required only in situations that do not jeopardize personal interest. D mandatory for all CPAs.

Auditing: A Risk Based-Approach (MindTap Course List)
11th Edition
ISBN:9781337619455
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter1: Quality Auditing: Why It Matters
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Following the American Institute of Certified Public Accountants (AICPA) code of professional conduct

A is required only by members of the AICPA.
B is voluntary by members and nonmembers.
C is required only in situations that do not jeopardize personal interest.
D mandatory for all CPAs.
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