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MODB - Module B Professional Ethics Module B Professional...

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Module B - Professional Ethics Module B Professional Ethics Multiple Choice Questions 1. Which of the following is NOT a key element of the definition of ethics? A. Reflective choice B. Moral principles C. Definitive conclusions D. Consequences of decisions Difficulty: Easy Source: Original 2. Which of the following defines the imperative principle of ethics? Difficulty: Medium Source: Original 3. Which of the following philosophical principles in ethics places emphasis on the consequences of action, rather than on following the rules? Difficulty: Easy Source: Original MODB-1
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Module B - Professional Ethics 4. What agency has the ultimate authority in defining independence for publicly traded companies? Difficulty: Easy Source: Original 5. Which of the following is the responsibility of the Professional Ethics Executive Committee? A. Enforce SEC ethical standards B. Act as an investigative body of the AICPA when ethical violations are suspected C. Make and enforce all the rules of conduct for CPAs who are AICPA members D. Establish minimal ethical standards for financial reporting Difficulty: Easy Source: Original 6. Which of the following is NOT one of the AICPA Principles of Professional Conduct? Difficulty: Medium Source: Original MODB-2
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Module B - Professional Ethics 7. Dara & Co. audit Hill Corporation. Ellie is the engagement partner on the audit with an office in Buffalo Grove. Which of the following would NOT be considered a covered member? Difficulty: Medium Source: Original
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