The AICPA Code of Professional Conduct
Ethical Framework for CPAs
The American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct establishes the ethical framework governing CPAs in public practice. It consists of Principles, Rules of Conduct, Interpretations, and Ethical Rulings.
Tip
For the CPA Exam, understand both the broad ethical principles and the practical rules that govern auditor conduct.
Summary
The AICPA Code provides the ethical standards that guide CPA behavior in professional practice.