Certified Public Accountants (CPA) Ethics Practice Exam 2025 - Free CPA Ethics Practice Questions and Study Guide

In the context of CPAs and AICPA pronouncements, the assertion that Darrow must adhere to AICPA standards in many instances reflects the broader ethical and professional framework within which CPAs operate. Even if Darrow is not a member of the AICPA or a state CPA society like Cal CPA, the principles and standards established by the AICPA serve as a benchmark for professional conduct and quality of service in the accounting profession.

AICPA standards, including the Code of Professional Conduct and various Statements on Auditing Standards (SAS), provide a comprehensive guide to ethical behavior, competence, and professional responsibilities that are expected of all CPAs, regardless of their membership status. This means that while she may not be legally bound by AICPA membership requirements, her adherence to best practices and ethical conduct as outlined in AICPA pronouncements often influences her professional reputation and the expectations of her clients and employers.

Furthermore, if Darrow engages in practices related to public accounting, such as providing audit or attestation services, she is expected to comply with the relevant AICPA standards to maintain credibility and trustworthiness in her work, reinforcing the importance of these standards in the overall integrity of the accounting profession. Thus, rooted in the importance