Choice "D" is correct. An AICPA member who is not in public practice must follow Integrity and Objectivity (Rule 102). Note that an AICPA member who is not in public practice must also follow Discreditable Acts (Rule 501).Choice "c" is incorrect. Independence in Fact and Appearance applies to a member in public practice.Choice "b" is incorrect. Professional Competence applies to a member in public practice.Choice "a" is incorrect. Compliance with standards applies to a member in public practice who performs auditing, review, compilation, management consulting, tax, or other professional services.
