AICPA Code of Professional Conduct
Understanding the AICPA Code
The AICPA Code of Professional Conduct establishes ethical standards for CPAs. It provides a conceptual framework for identifying threats to compliance and applying safeguards when appropriate.
- Responsibilities
- Public Interest
- Integrity
- Objectivity and Independence
- Due Care
- Scope and Nature of Services
Note
Not every CPA service requires independence, but all services require integrity and objectivity.
Professional judgment should always place the public interest above personal gain.
Summary
The AICPA Code provides the ethical framework that guides CPA conduct in all professional engagements.