Explains and defends the methods for generating the information in the presentation in terms of their adherence to industry standards and the AICPA Code of Conduct".
When looking over the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, there are many of the codes seem to apply for generating the information in the presentation discussed and defended as below:
--Rule 301: Confidential Client Information. According to Rule 301 the members in public practice shall not to disclose confidential client information without consent from the client. The confidential client information can be any information received from the client that is not available to the public. An exception to this rule is CPAs cannot disregard this rule when they are aware that a crime is going to be committed or already has been committed
--Rule 102: Integrity and Objectivity. Rule 102 states that members shall not knowingly misrepresent facts or subordinate his or her judgment to others and lists as one of the violations, thus will maintain objectivity and integrity
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