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2020年USCPA模擬題15：Business
學(xué)習(xí)至重要的就是打好基礎(chǔ)，要想基礎(chǔ)打得好，就要做大量的習(xí)題。只有做題才能讓抽象的法條變得具象化、變得立體起來，所以正保會計網(wǎng)校貼心的為大家準(zhǔn)備了2020年USCPA模擬題15：Business，小編相信，每天的勤奮練習(xí)，考過AICPA絕對不在話下！
Kamp Sporting Goods seeks to establish a code of conduct that will communicate the "tone at the top" to all employees. The contents of the code will likely include all of the following, except:
A. Prohibitions against conflicts of interest and self dealing.
B. Prohibitions or limits on gifts and gratuities or establishes required reporting.
C. Descriptions of the organization's commitment to compliance and confidentiality.
D. Definitions of common sense approaches to software piracy to ensure that the company is competitive.
【正確答案】D
【答案解析】
Explanation
Choice "D" is correct. Codes of conduct likely will not condone exceptions to ethical behavior or the law in the name of competition.
Choice "A" is incorrect. Codes of conduct frequently include prohibitions against conflicts of interest.
Choice "B" is incorrect. Codes of conduct often include guidance on gifts and gratuities. Choice "C" is incorrect. Codes of conduct will generally stipulate that information is privileged and should be kept confidential.
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