1)Which of the following isNOTa safeguard to mitigate threats to compliance with the rules for CPAs in business or reduce them to an acceptable level?

Tone at the top

Whistleblower hot line

Independent external audit

Independent audit committee

2)Which rule of professional conduct in the AICPA Code does not apply both to internal and external accountants who are CPAs and members of the Institute?

Due care

Independence

Integrity

Objectivity