AICPA’s Code of Professional Conduct How does this set of guidelines relate to mitigating breakdowns of ethical reasoning? Provide at least two examples of how the AICPA guidelines work to strengthen the business climate of a firm and prevent breakdowns within a system. What ethical theory underpins the AICPA Code of Professional Conduct? By Thursday of this week, submit substantive initial posts of at least 250 words that answer or address the issues in the discussion board.