Which of the following is NOT considered a general standard?

General standards in the context of CPA ethics refer to the overarching principles that guide the conduct and performance of certified public accountants. These standards include planning and supervision, professional competence, and due professional care, all of which are essential to ensuring high-quality work and maintaining the integrity of the profession.

Independence, while critical to the ethical framework and practice of accounting, particularly in audit engagements, is categorized as a specific standard rather than a general one. It pertains to the necessity for CPAs to remain free from conflicts of interest and to avoid any relationships that could compromise their impartiality and objectivity in performing their professional responsibilities.

By recognizing that independence is about the auditor's ability to conduct audits without bias, it further clarifies why it does not fit the definition of general standards, which are more focused on the broader aspects of professional conduct and performance expectations. Hence, the classification of independence as a specific standard makes it the correct response to the question posed.