As aspiring Certified Public Accountants (CPAs), understanding and upholding the core ethical principles of Integrity, Objectivity, and Due Care is paramount. These principles form the bedrock of public trust in the accounting profession and are critical for successful performance on the Auditing and Attestation (AUD) section of the CPA Exam.

Integrity is the cornerstone of ethical conduct. It means being honest and straightforward in all professional and business relationships. For auditors, this translates to a commitment to truthfulness, fairness, and accuracy in their work. It's about acting with courage, even when faced with difficult situations or pressure to compromise.

Objectivity requires auditors to avoid conflicts of interest and to refrain from allowing bias, prejudice, or the undue influence of others to override their professional or business judgments. It's about maintaining a neutral and impartial stance throughout the audit process.

Due care encompasses both professional competence and diligent and thorough performance. It means an auditor must possess the knowledge and skill required for professional service and must exercise them with care and thoroughness. This principle is about acting responsibly and competently.

The CPA Exam, particularly the AUD section, frequently tests your understanding of these ethical principles. You will encounter scenarios requiring you to identify ethical breaches, apply ethical reasoning to client situations, and understand the implications of violating these standards. Mastering these concepts is crucial for passing.

Focus on understanding the definitions and practical applications of Integrity, Objectivity, and Due Care. Be prepared to analyze case studies and identify potential ethical dilemmas. Remember that these principles are not just theoretical; they are the guiding forces for ethical professional practice.