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Which of the following is false regarding professional ethics? ...

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Accounting

Which of the following is false regarding professional ethics?

Ethics can be defined broadly as a set of moral principles or values.

Professionals are expected to conduct themselves at a higher level than most other members of society.

Independence, because of its importance, is the first rule of conduct.

Sarbanes-Oxley did not affect independence rules already in place; the act deals strictly with audit procedures and documentation.

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