2026 Professional Ethics for Louisiana CPAs in NonPublic Practice (Answer)

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Discussion Question #14

A CPA in business and industry that signs off on a journal entry that is known to be inaccurate, but does so at the insistence of his or her supervisor may have violated which of the following ET interpretations?

a. Conceptual Framework
b. Subordination of Judgment <– Correct Answer
c. Obligation to the External Accountant
d. Advertising and Solicitation

Watch the video below to see an explanation for the answer.