Question: who does the aicpa code of professional conduct apply to
[{'answer': "CPA 's", 'provenance': [{'wikipedia_id': '32708986', 'title': 'AICPA Code of Professional Conduct', 'start_paragraph_id': 1, 'start_character': 158, 'end_paragraph_id': 1, 'end_character': 171, 'bleu_score': 1.0, 'section': 'Section::::Abstract.'}]}, {'provenance': [{'wikipedia_id': '32708986', 'title': 'AICPA Code of Professional Conduct', 'start_paragraph_id': 1, 'start_character': 0, 'end_paragraph_id': 1, 'end_character': 583, 'bleu_score': 0.977139080690077, 'meta': {'yes_no_answer': 'NONE', 'annotation_id': 12677131010237633365}, 'section': 'Section::::Abstract.'}]}]