If a CPA, during the course of an audit, needs to refer to the AICPA Code of Professional Conduct in an attempt to answer a question or resolve a dispute, the CPA should be cognizant of which of the following? A reasonable and informed third party should be able to conclude, having been made aware of relevant information, that there is no threat to the CPAs compliance with the rules. While the AICPA Code of Professional Conduct is extensive, it may not address every situation or scenario. In this instance, the CPA should refer to the conceptual framework. While the AICPA Code of Professional Conduct is extensive, it may not address every situation or scenario. In this instance, the CPA should refer exclusively to the rules of conduct set forth in the code. The AICPA Code of Professional Conduct is extremely extensive and will be able to provide guidance on any situation or scenario the CPA needs assistance with