Members should use the AICPA Conceptual Framework for Independence to:
A. Come to different conclusions than the interpretations of the Code of Professional Conduct.
B. Evaluate independence matters not addressed in the Code of Professional Conduct.
C. Understand the rules on confidential client information and acts discreditable to the profession.
D. More easily interpret conflicts of interest and subordination of judgment by a member.

The correct answer is letter "C": Understand the rules on confidential client information and acts discreditable to the profession.

Explanation:

The American Institute of Certified Public Accountants (AICPA) is a non-profit organization founded in 1887 to contribute to setting the standards and rules for Accounting as a profession. The setting AICPA Conceptual Framework establishes the diligence in practice Certified Public Accountants (CPAs) must follow at the moment of protecting customers' information.  

If there are signs of threat, the CPA must determine if it exists before proceeding to assist the customer. If there is a threat, the CPA should evaluate the degree of the threat to find out if it is minimal or if no service can be rendered at all.

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