How do you define and describe the due care principle of the AICPA Code of Professional Conduct? |

The due care principle in the AICPA Code of Professional Conduct requires a professional accountant to exercise professional skepticism, maintain up-to-date knowledge and skills, and perform professional services with proper professional care and diligence. This principle emphasizes the need for accountants to perform their work competently, conform to professional standards, and take reasonable precautions to avoid errors or omissions. Essentially, the due care principle requires accountants to act as responsible professionals, taking all necessary steps to protect the interests of their clients and the public. This principle helps ensure that accountants consistently act in the best interests of their clients and the larger community, thereby maintaining the integrity and reputation of the accounting profession.