are required to abide by professional standards as outlined in the AICP Code of Professional conduct and related guidance. It is important for CPAs to understand the structure of the professional guidance so that they can find the information needed to determine an appropriate course of action when dilemmas arise. CONCEPT REVIEW: The Code of Professional Conduct is structured in two major sections called Principles and Rules. Principles outline the profession's responsibilities to the public, clients, and fellow practitioners. Rules are enforceable applications of the Principles. Additional guidance that further explains the scope and application of the Rules is included in Interpretations and Ethics Rulings. It is important to understand the structure of the auditor's Code of Professional Conduct. Place the following descriptions into the appropriate category. Compliance with Standards Responsibilities Principles Rules Objectivity and Acts Discreditable Independence Contingent Fees The Public Interest Scope and Nature of Services General Standards Accounting Principles Confidential Client Information Integrity and Objectivity Form of Organization and Name Commissions and Referral Fees Due Care Advertising and Other forms of Solicitation Independence Integrity Reset