Afraid to Lose the Client: Client Advocacy Juxtaposed with the AICPA Code of Professional Conduct

The requirements of this case focus on the AICPA Code of Professional Conduct (Code)¹ (American Institute of Certified Public Accountants (AICPA) 2014) as applied to four business scenarios faced by a CPA. The central theme is whether the CPA violated the Code and thus stretched the bounds of the client advocacy role. The Code provides guidance to CPAs in performing their professional duties as CPAs and appears in four major sections: (1) a preface that applies to all members and sections applicable to (2) those in in public practice, (3) those in business, and (4) all others. The preface includes the principles of conduct that apply to all members, where the principles serve as the foundation for the rules of conduct. The AICPA bylaws require that all members comply with the rules of conduct. The principles, rules of conduct, and threats listed for those in public...