CPA Exam Requirements 2025 [Eligibility and Qualifications]

CPA Exam Written Communication Tips: A historical view

CGMA® Exams

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Which statement best describes a requirement in the AICPA Code of Professional Conduct that applies when you receive a commission or a referral fee for referring a client to another service provider?a. You must monitor the delivery of that other service to the client.b. You must mention the fee arrangement to your firm's liability carrier.c. You must provide your client a written disclosure about the fee.d. You must tell the client verbally that you will be receiving a fee.

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Code of Ethics

Strengthening International Independence Standards

Which is a difference between theAICPA Code of ProfessionalConduct (the AICPA code) and theInternational Code of Ethics forProfessional Accountants,including InternationalIndependence Standards,(international code)?The AICPA code uses aconceptual frameworkapproach throughout its code.The AICPA code bans auditorsfrom offering of gifts andentertainment to clients.The international code mayprovide different rules forpublic interest entities.The international codeemphasizes detailed ethicsrules over