Members should use the aicpa conceptual framework for independence to
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Members should use the AICPA conceptual framework for independence to:
a) come to different conclusions than the interpretations of the code of professional conduct.
b) Evaluate independence matters not addressed in the code of professional conduct.
c) understand the rules on the confidential client information and acts discreditable to the profession.
d) more easily interpret conflicts of interest and subordination of judgement by a member.