American Institute of Certified Public Accountants (AICPA) Practice Exam

The statement is false because the AICPA Rules of Conduct apply broadly to all services provided by members of the American Institute of Certified Public Accountants (AICPA), not just tax services. These rules are designed to guide the professional conduct of accountants in various areas, including auditing, consulting, and tax services. They address fundamental principles such as integrity, objectivity, professional competence, and confidentiality among others, regardless of the specific service being provided. This foundational framework ensures that accountants uphold ethical standards across all their professional activities, thereby fostering trust and accountability in the profession. The notion that these rules would be limited to just one area of practice disregards their comprehensive nature, which is intended to apply to all practitioners engaged in public accounting.