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The Professional Ethics Division educates members and promotes the understanding of ethical standards contained in the Code by responding to member inquiries on the application of the Code to specific areas of practice. If you have questions, e-mail us at ethics@aicpa.org or call us at 888-777-7077.
.01 The AICPA membership adopted the Code of Professional Conduct (the code) to provide guidance and rules to all members in the performance of their professional responsibilities. The code consists of principles and rules as well as interpretations and other guidance which are discussed in 0.100.020.
The Code of Professional Conduct of the American Institute of Certified Public Accountants consists of two sections—(1) the Principles and (2) the Rules. The Principles provide the framework for the
This volume, which is a reprint of the Code of Professional Conduct and Bylaws sections of volume 2 of the paperback edition of AICPA Professional Standards, contains Principles of Professional Conduct, Rules of Conduct, Interpretations of Rules of Conduct, and Ethics Rulings, as well as the AICPA
Continuing Professional Education (CPE) products and training enable you to improve your skills and provide increased value to your clients and employers throughout your accounting career. For CPAs on the go, AICPA offers over 350 cpe self-study courses covering topics in a broad range of areas.
The AICPA Professional Ethics Team maintains a hotline for members to make inquiries about the AICPA Code of Professional Conduct, and for advice when facing situations that challenge their professional ethics. To access the Ethics Hotline dial 888.777.7077 and follow the prompts to be routed to the Ethics team.
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AICPA offers a variety of cpe webinars and webcasts on emerging issues and hot topics that are impacting various areas of the accounting profession. Get needed accounting and assurance measurement criteria, guidance, tools and education.
Online Professional Ethics Library. We’re compiling a library where you can find in one place all the content the AICPA Professional Ethics Division produces. Currently, you’ll find the Code of Professional Conduct, all ethics Qs & As, and a number of case studies.
A member should observe the profession's technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member's ability. Access the Code.