Spencer Jones, CPA, attended his firm’s Christmas party, where a lot of liquor was consumed and a lot of fun was had. On his way home from the party, Spencer was arrested and charged with driving under the influence. Which of the following fundamental principles has Spencer violated?
A.) Confidentiality
B.) Integrity
C.) Professional competence and due care
D.) Spencer has not violated any of the fundamental principles, since the arrest was a personal rather than a professional matter.
E.) Professional behavior
F.) Objectivity
The answer is Professional behavior
