The AICPA's conceptual framework of "threats and safeguards" included in the Code of Professional Conduct applies only to AICPA members in public practice.
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Q50: Auditors are permitted to perform for a
Q51: A CPA firm may include the name
Q52: An AICPA member who is not in
Q53: An auditor may not disclose any confidential
Q54: Contingent fees are prohibited for tax professionals
Q56: When an auditor identifies threats to compliance
Q57: Contingent fees are prohibited for any client
Q58: A safeguard is an action or other
Q59: A covered member's investment in a mutual
Q60: Specific rules of conduct contained in the
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