Rule 102 on integrity and objectivity applies only to covered members as defined by the AICPA.

Name: Rule 102 on integrity and objectivity applies only to covered members as defined by the AICPA.
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Rule 102 on integrity and objectivity, as outlined by the AICPA Code of Professional Conduct, applies to all members, not just to covered members. Covered members are specifically defined for independence standards, but integrity and objectivity are broader ethical principles expected of all members.

Rule 102 on Integrity and Objectivity Applies Only to Covered