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. Acts General Principles Rules Discreditable Standards Confidential Integrity and 1 Responsibilities The Public Client Information Objectivity Independence Interest Integrity and Objectivity and Contingent Fees Objectivity Objectivity and Integrity Independence Independence Commissions Standards X Corneliance with scope and Nature and Referral Due Care Independence of Services Standards Scope and Nature Form of Organization Principles of Services and Name client information Integrity Due Care Contingent Fees Eccounting Discreditable Accounting Principles Responsibilities Commissions and Advertising and Other forms of Solicitation Compliance with Standards The Public Interest