Sally is a CPA and is not a member of the AICPA. Sally failed to abide by the AICPAs Code of Professional Conduct (the Code). The state in which she practices accounting has adopted the AICPA ethical framework and requires adherence as a condition of licensure. This CPA:

Group of answer choices

A. Is not subject to AICPA Code, but still subject to the IFAC Code

B, Is not subject to the Code, because although adopted by the state board, the AICPA is still a voluntary organization and it would be against her right of association to force her to abide by the rules of an organization she has elected not to join

C. Is subject to the Code

D. Subject to the Code only to the extent a claim is filed against her and the judicial authority elects to apply the Code in determing liability