Final answer:
AICPA members should be free of conflicts of interest when performing professional services.
Step-by-step explanation:
True
In the context of the American Institute of Certified Public Accountants (AICPA), members should be free of conflicts of interest when performing professional services. This is because conflicts of interest can compromise the integrity, objectivity, and independence of the services provided.
For example, if an accountant is working for a company and also holds stock in that company, they may have a personal financial interest in the company's success. This conflict of interest could potentially affect their objectivity and the accuracy of the financial information they provide.