Difference between the Code of Ethics’ Principles and Rules of Conduct

Paper instructions:
1. Describe the difference between the Code of Ethics’ Principles and Rules of Conduct.

2. Compare and contrast “Independence” with “Objectivity.”

3. Describe two acts that would be discreditable to the profession.

4. In regards to “Objectivity,” what is the difference between “impair” and “presumed to impair” unbiased assessment?

5. Compare and contrast the following elements of the IIA’s Rules of Conduct (RC) or IIA Attribute Standards (AS) with the AICPA’s Code of Professional Conduct (CPC):

a. AS 1100 and AS 1110 – CPC Rule 101 Independence

b. RC Integrity and Objectivity – CPC Rule 102 Integrity and Objectivity

c. RC Integrity and Competency – CPC 201 General Standards

d. RC Confidentiality – CPC 301 Confidential Client Information

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