which of the following Rules in the AICPA professional code of conduct applies to CPAs in public practice, business and to retired or unemployed CPAS?

A. Independence

B. Integrity and Objectivity

C. General Standards

D. Acts Discreditable

If a CPA owns a mutual fund that contains shares of a client's stock this is referred to as a(n)

A. Direct financial interest

B. Indirect financial interest

C. Closely held interest

D. Jointly held interest