What indicates a member's voluntary compliance with the AICPA Code?

A member's voluntary compliance with the AICPA Code is primarily indicated by their understanding of the code. This understanding is essential because the AICPA Code of Professional Conduct outlines the ethical principles and standards that members are expected to uphold. A thorough comprehension of these principles demonstrates a commitment to ethical behavior and professional integrity.

When a member truly understands the code, they are more likely to apply its guidance in their professional decisions and actions, reflecting their intention to comply voluntarily. This understanding leads to informed choices in various scenarios they may encounter in their professional journey, reinforcing the importance of ethics in the accounting profession.

The other options, while potentially related to compliance, do not serve as direct indicators of a member's commitment to the code in the same way. Public review of compliance may show external validation but does not account for the member's internalized understanding of the principles. Internal audits and peer evaluations can provide feedback on compliance but again do not directly reflect the member's knowledge or voluntary intention to adhere to the ethical standards set out in the code.