Required information AICPA Professional Code of Conduct Read the overview below and complete the activities that follow. CPAS are required to abide by professional standards as outlined in the AICPA 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 Acts Discreditable Commissions and Referral Fees Integrity Contingent Fees General Standards Integrity and Objectivity The Public Interest Confidential Client Information Responsibilities Scope and Nature of Services Independence Accounting Principles Objectivity and Independence Advertising and Other forms of Solicitation Due Care Form of Organization and Name Principles Rules