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Commercial Pilot Licence (CPAER) – Canada · Question

Which of the following best describes the professional characteristic of 'Due Care' as outlined in the CPA Code of Professional Conduct?

Due care involves the CPA's responsibility to perform professional services with competence and diligence, in accordance with technical and professional standar

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Question: Which of the following best describes the professional characteristic of 'Due Care' as outlined in the CPA Code of Professional Conduct?

Answer options:

  • The ability to act as an advocate for the client in all circumstances.
  • The responsibility to provide the lowest possible fee for services. ✅ The obligation to perform professional services with competence, thoroughness, and in accordance with applicable standards.
  • The requirement to only accept engagements for which the CPA has prior experience.

Correct answer: The obligation to perform professional services with competence, thoroughness, and in accordance with applicable standards.

Explanation: Due care involves the CPA's responsibility to perform professional services with competence and diligence, in accordance with technical and professional standards, and with a thorough and thoughtful approach.

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