Which members are subject to the acts discreditable rule?

The acts discreditable rule applies to other members of the AICPA, which includes all members, but with specific emphasis on the context in which they practice. This rule is designed to maintain the integrity and reputation of the profession by imposing ethical standards that members must uphold.

While all members of the AICPA are subject to ethical guidelines, the acts discreditable rule focuses on particular behaviors and actions that could discredit the profession, thereby holding members accountable in various professional settings. This includes not just those in public practice but also those in business and other sectors.

Members in public practice must adhere to more rigorous standards due to the nature of their work, as their actions can have direct implications on a broader scale in the marketplace. However, the inclusion of other members ensures that all individuals associated with the AICPA maintain professional conduct beyond just client interactions or public representations.