American Institute of Certified Public Accountants (AICPA) Practice Exam

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Are members allowed to perform public opinion polls for clients?

Yes, with disclosures
No, it's prohibited
Yes, unless specifically restricted
Only for governmental entities

The correct answer is: No, it's prohibited

Members of the AICPA are prohibited from performing public opinion polls for clients due to the potential for conflicts of interest and to maintain the integrity and objectivity of the profession. Conducting public opinion polls can lead to situations where personal bias may influence the results or interpretations, compromising the reliability and credibility of the professional's work. This prohibition is rooted in the ethical standards established by the AICPA, which emphasize the importance of maintaining independence and avoiding any engagements that may impair the member’s objectivity. The expectation is that CPAs must avoid activities that could be perceived as self-serving or that could undermine the trust placed in them by the public. Compliance with ethical guidelines is paramount for maintaining professional standards, and therefore, members must refrain from engaging in public opinion polls or similar activities that could jeopardize their independence or the public's perception of their impartiality.