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Which statement best describes competence as defined in the AICPA Code of Professional Conduct? a. Infallible judgment that cannot subsequently be called into question. b.

Which statement best describes competence as defined in the AICPA Code of Professional Conduct?

a. Infallible judgment that cannot subsequently be called into question.

b. The application of skill and knowledge with reasonable care and diligence.

c. Possessing an advanced college degree in the relevant subject matter.

d. Rigid adherence to the professional standards of engagement performance.

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