Which rule is applicable to members in public practice according to the AICPA?

In the context of members in public practice according to the AICPA (American Institute of Certified Public Accountants), all rules indeed apply to them. Membership in the AICPA signifies adherence to a comprehensive set of ethical standards and regulations that govern professional conduct.

These rules are designed to ensure that members maintain high levels of integrity, objectivity, and professionalism while providing their services. The various rules cover areas including but not limited to independence in performing audits, maintaining confidentiality, and ensuring that professional judgments are made without bias.

For members in public practice, it’s essential to adhere to every rule outlined by the AICPA, as they collectively establish the framework for ethical behavior and professional responsibility. This holistic application of all rules helps maintain public trust in the profession, reinforces accountability, and upholds the integrity of financial reporting.