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assess all of their relationships with every client to ensure that independence is intact. focus on client satisfaction above all other considerations realize that ethics are only guidelines and a matter of personal judgment. 31. The AICPA Principles of Professional Conduct include (Points: 4) due professional care and supervision. scope and nature of services and adequate training. integrity and independence public interest, integrity and objectivity. 32. A public client is required to report material changes in internal control (Points: 4) monthly. quarterly. annually. never.