The aicpa code of professional conduct includes which sections

The Code of Professional Conduct of the American Institute of Certified Public Accountants consists of two sections--(1) the Principles and (2) the Rules. The Principles provide the framework for the Rules, which govern the performance of professional services by members.

Explanation:

The four parts of the AICPA Code of Professional Conduct are principles, rules of conduct, interpretations of the rules of conduct and ethical rulings.

The three categories of members under the Code of Professional Conduct are 1) members in public practice; 2) members in business; and 3) other members.

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