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2020年USCPA模拟题15：Business
学习至重要的就是打好基础，要想基础打得好，就要做大量的习题。只有做题才能让抽象的法条变得具象化、变得立体起来，所以正保会计网校贴心的为大家准备了2020年USCPA模拟题15：Business，小编相信，每天的勤奋练习，考过AICPA绝对不在话下！
Kamp Sporting Goods seeks to establish a code of conduct that will communicate the "tone at the top" to all employees. The contents of the code will likely include all of the following, except:
A. Prohibitions against conflicts of interest and self dealing.
B. Prohibitions or limits on gifts and gratuities or establishes required reporting.
C. Descriptions of the organization's commitment to compliance and confidentiality.
D. Definitions of common sense approaches to software piracy to ensure that the company is competitive.
【正确答案】D
【答案解析】
Explanation
Choice "D" is correct. Codes of conduct likely will not condone exceptions to ethical behavior or the law in the name of competition.
Choice "A" is incorrect. Codes of conduct frequently include prohibitions against conflicts of interest.
Choice "B" is incorrect. Codes of conduct often include guidance on gifts and gratuities. Choice "C" is incorrect. Codes of conduct will generally stipulate that information is privileged and should be kept confidential.
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