Which item is not a commitment of the Principles of the Code of Professional Conduct of the AICPA?

Which item is not a commitment of the Principles of the Code of Professional Conduct of the AICPA?

• A. Due process
• B. Integrity
• C. Objectivity
• D. Confidentiality

Answer: (A)

In the AICPA Principles, CPAs are guided by commitments that shape ethical behavior: acting with integrity, maintaining objectivity, and protecting client information through confidentiality. These elements define honest, impartial professional conduct and the safeguarding of client secrets. Due process, by contrast, is a legal or administrative concept about fair procedures in investigations and enforcement, not a stated ethical commitment of the code. The Code also emphasizes due care as a commitment, focusing on competence and diligence, but this is distinct from due process. So, the item that isn’t a commitment of the Principles is due process.

In the AICPA Principles, CPAs are guided by commitments that shape ethical behavior: acting with integrity, maintaining objectivity, and protecting client information through confidentiality. These elements define honest, impartial professional conduct and the safeguarding of client secrets. Due process, by contrast, is a legal or administrative concept about fair procedures in investigations and enforcement, not a stated ethical commitment of the code. The Code also emphasizes due care as a commitment, focusing on competence and diligence, but this is distinct from due process. So, the item that isn’t a commitment of the Principles is due process.