Under the rules and interpretations of the AICPA Code,

A.

a CPA can be a client advocate during an audit, but not while performing tax or management services.

B.

even if a conflict of interest is disclosed to the member's client oremployer, it is still considered a violation of the rules of conduct.

C.

a conflict of interest is a relationship that might interfere with objectivity or integrity.

D.

staff auditors should always defer to the judgment of their immediate supervisor.