Which of the following is NOT a core principle of the AGA Code of Ethics?

The correct answer is associated with the principle that profit maximization is not a core value of the AGA Code of Ethics. The AGA (Association of Government Accountants) emphasizes ethical conduct in government financial management, focusing on integrity, confidentiality, and professional competence, rather than prioritizing profit, which is more relevant in the private sector.

The principle of integrity highlights the importance of honesty and transparency in actions and decisions. Confidentiality stresses the need for governmental professionals to protect sensitive information, ensuring that trust is maintained in public office. Professional competence and due care focus on maintaining the necessary skills and knowledge to perform duties effectively and responsibly.

In the context of the AGA’s emphasis on public service, the idea of profit maximization diverges from the ethical standards expected of government officials and accountants, whose primary goal is to serve the public interest rather than to generate profit. Therefore, recognizing that profit maximization does not align with the core ethical principles laid out by the AGA clarifies why it is the correct response to this question.