The American Institute of Certified Public Accountants (AICPA) requires its members to comply with the AICPA Code of Professional Conduct. Which of the following is not covered by this Code of Professional Conduct?

a. A CPA will guarantee that financial statements are absolutely correct before issuing an audit opinion.
b. A CPA will perform all professional responsibilities with the highest sense of integrity.
c. A CPA will maintain independence in fact and appearance when providing auditing and other attestation services.
d. A CPA will act in a way that will serve the public interest.

a. A CPA will guarantee that financial statements are absolutely correct before issuing an audit opinion.

Explanation:

When a CPA carries out an audit he does not guarantee that financial statements are absolutely correct. This will not be true because items like depreciation are estimates from different methods.

The auditor gives an opinion that the statements meet a generally accepted accounting standard.

The CPA gives an assurance that the statements can be relied on, and verify the fairness of presentation of the statement.

answer utilities; more money you have to pay out ; )

it's d. out with the planting and harvest of the crops.