Critical Thinking

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Critical Thinking
2
AICPA Principles of Professional Conduct
Ideal attitudes and behaviors
Not Enforceable
Rules of Conduct
Minimally acceptable standards
Specifically enforceable
Interpretations of Rules of Conduct
Detailed interpretations and answers to
questions regarding rules of conduct
Not specifically enforceable, but departures
must be justified
Rulings by the Professional Ethics Executive
Committee
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AICPA CODE OF CONDUCT
4
AICPA CODE OF CONDUCT
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AICPA CODE OF CONDUCT