Ace the 2025 CPA Ethics Exam – Unlock Your Public Accounting Superpowers!

When a CPA receives a commission for selling office supplies to a non-attest client, the Code of Professional Conduct requires the CPA to disclose the commission to the client. This requirement stems from the principle of transparency and the importance of maintaining the integrity of the CPA profession. By disclosing the commission, the CPA allows the client to be fully informed about any potential conflicts of interest that may arise from the commission arrangement. This aligns with the ethical standards that emphasize honesty and full disclosure in professional relationships.

While other responses may suggest actions that could be considered, such as denying the commission or seeking client permission, they do not align with the specific requirements laid out for situations involving commissions. The focus is on maintaining an open line of communication and ensuring that clients are aware of any financial arrangements that could influence professional judgment. Therefore, disclosing the commission is the appropriate action to comply with the Code of Professional Conduct.