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Text Author Gordon Klein (not an APA citation) presents an argument that the AICPA Code of Professional Conduct governs all Accountants in the USA. Examine the argument, its persuasive elements and logical processes, and your own beliefs. Present your position on whether the application of the AICPA Code to all of Accountancy, including both the firms and those in employment at any level, are bound to the ethical requirements as stated in the AICPA Code of Professional Conduct. Are there exceptions to this position?

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