List the AICPA Rules of Conduct for CPAs in Public Practice.

Choose one of the above rules and explain how a CPA might violate that rule in his/her

professional life:

Personal life:

Exhibit 1.3 AICPA Principles of Professional Conduct Responsibilities In carrying out their responsibilities as professionals, members should exercise sensitive profes- sional and moral judgments in all theiractivities. Public interest Members should accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism. Integrity To maintain and broaden public condence, members should perform all professional responsibilities with the highest sense of integrity. Objectivity and independence A member should maintain objectivity and be free of conicts in discharging professional responsibilities. A member in public practice should be independent both in fact and in appearance when providing auditing and other attestation services. A member not in public practice does not need to maintain i ndepende nce. Due care A member should observe the profession's technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member's ability. Scope and nature of services A member in public practice should observe the principles of the Code in determin- ing the scope and nature of services to be provided