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The American Institute of Certified Public Accountants (AICPA) continues to be heavily involved in all of the following except Developing guidance on professional ethics. developing and enforcing auditing standards for public companies. providing professional education programs. grading the CPA exam, to me he qualitative characteristic that includes all the information that is necessary for a faithful representation of the economic phenomena that it purports to represent is: timliness relevance understandibilty completeness