Which of the following would be a violation of the integrity principle of the AICPA Code of Professional Conduct?

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BlackTom AI · Accepted Answer

First, let's restate the scenario to ensure the question is clear: The prompt asks which choice would constitute a violation of the integrity principle of the AICPA Code of Professional Conduct. The options present various possibilities about adherence to or deviation from technical/ethical standards. Now we'll evaluate each option in turn.

Option a: Inadvertent error. An inadvertent error reflects a mistake that occurred without intent. While errors are undesirable, they typically do not imply intentional or deliberate deviations from ethical standards, and thus are generally not considered violations of integrity by themselves. The key distinction is intent; accidental mistakes are not usually treated as integrity breaches.

Option b: Difference of opinion. Having a difference of opinion about a technical or ethical issue can occur in professional practice. As long as there is a sincere attempt to comply with standards and to act honestly, a difference of opinion does not automatically constitute a violation of integrity. It may require further discussion or escalation, but it isn’t inherently a breach of integrity.

Option c: Observation of the form, but not the spirit, of technical and ethical standards. This option directly points to adhering superficially to rules without embodying their underlying ethical intent. The integrity principle requires遵守 both the letter and the spirit of standards. Focusing only on form while neglecting the substantive ethical purpose is a known violation of integrity because it misrepresents compliance and undermines trust. This is the core violation described in the question.

Option d: Observation of the spirit, but not the form, of technical and ethical standards. This presents the opposite issue: acting according to the intent or overarching goals while neglecting formal requirements. Depending on the context, this could still raise concerns, but it is not the classic integrity violation described here because it may still reflect ethical substance even if some formal aspects are overlooked. However, in most professional codes, both form and spirit are important, and neglecting form while keeping spirit could still raise compliance questions; it is not the precise violation identified in the stem.

Option e: Candid and honest communications within constraints of client confidentiality. This is typically aligned with professional integrity: being truthful and maintaining confidentiality as required. This would not be a violation; rather, it embodies proper ethical conduct.

Option f: Both a and b. If we accept that a and b are not integrity violations in themselves (as discussed), combining them does not create a specific integrity violation either. Therefore, this composite option is not the correct violation.

Option g: Both b and c. This would imply that both a difference of opinion and observing the form but not the spirit constitute violations. Since b is not inherently a violation and c is the specific violation, combining them would overstate the scope and misidentify the primary breach. Hence this is not the correct choice.

Option h: Both c and d. This combination suggests that both observing the form but not the spirit, and observing the spirit but not the form, are violations. While both describe problematic positions, the question asks for the violation of integrity; the most direct and canonical violation is c, so including d makes this a broader or less precise choice than necessary.

Option i: Both d and e. Since e is a proper ethical behavior, pairing it with d’s potential issue would be inaccurate. Therefore, this is not the correct violation.

In summary, the reasoning shows that among the listed options, the scenario that squarely describes a violation of the integrity principle is option c: observation of the form, but not the spirit, of technical and ethical standards. The other options either describe permissible situations, interpret harmless or ambiguous scenarios, or combine elements in ways that do not correctly identify the integrity breach specified in the stem.

accy_504_120258_250214 Module 7 Mini-Test (Part 1)

Which of the following would be a violation of the integrity principle of the AICPA Code of Professional Conduct?

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