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AICPA's Code of Professional Conduct

Review the AICPA's Code of Professional Conduct Download AICPA's Code of Professional Conduct. How does this set of guidelines relate to mitigating breakdowns of ethical reasoning? Provide at least two examples of how the AICPA guidelines work to strengthen the business climate of a firm and prevent breakdowns within a system. What ethical theory underpins the AICPA Code of Professional Conduct?