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

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Discussion Question #2

Which of the following are NOT required to be followed by Louisiana licensees?

a. Standards promulgated by the PCAOB
b. Standards promulgated by the Auditing Standards Board
c. Standards promulgated by the International Peer Review Board <– Correct Answer
d. Standards promulgated by the U.S. Government Accountability Office

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