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MatroZZZ [7]
3 years ago
13

Which statement best describes competence as defined in the AICPA Code of Professional Conduct? a) Infallible judgment that cann

ot subsequently be called into question. b) The application of skill and knowledge with reasonable care and diligence. c) Possessing an advanced college degree in the relevant subject matter. d) Rigid adherence to the professional standards of engagement performance.
Social Studies
2 answers:
Montano1993 [528]3 years ago
8 0

Answer:

b) The application of skill and knowledge with reasonable care and diligence.    

Explanation:

The AICPA stands for American Institute of Certified Public Accountants. It is professional organisation based on United States, established in 1887.

The AICPA  code on professional conduct is based on six principles. They are :

1. serve the public interest

2. responsibilities

3. objectivity and independence

4. due care

5. integrity

6. scope and nature of services

All these principles are practiced by the certified public accountants  of the AICPA.

Thus the following statement bet describes the the competence in the  AICPA Code of Professional Conduct ---

b) The application of skill and knowledge with reasonable care and diligence.

Arturiano [62]3 years ago
5 0

b) The application of skill and knowledge with reasonable care and diligence

<h2>Further Explanation </h2>

The professional code of ethics is defined as a general guideline that binds every member, and a pattern of action that applies to each member of his profession. The main reason for the need for a high level of professional action by each profession is the need for public confidence in the quality of services provided by the profession, regardless of each individual providing the service.

Ethics can be broadly defined as a set of principles or moral values. Every organization has a set of values ​​like that, even though we pay attention or don't pay attention to it explicitly. The need for ethics in society is quite important, so many common ethical values ​​are incorporated into the law.

The American Institute of Certified Public Accountants (AICPA) is the most influential public accounting firm in the world of auditing. Membership in the AICPA is limited to public accountants and currently has more than 330,000 members, but not all members practice as independent auditors. AICPA is a determinant of professional requirements for public accountants.

The AICPA's Code of Professional Conduct, revised and accepted by the 1988 membership session, consists of the following two sections:

  • Principles that state the basic principles of ethical behavior and provide a framework for regulation.
  • Rule of Conduct which sets minimum standards of behavior that can be accepted in the implementation of professional services.

Learn more

AICPA definition brainly.com/question/13684610

The AICPA Code of Professional Conduct brainly.com/question/13684610

The professional code of ethics definition brainly.com/question/13684610

Details

Grade: High School

Subject: Social studies

keywords: AICPA, Code of Professional Conduct, The professional code of ethics

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