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  2. AICPA Code of Professional Conduct - Wikipedia

    en.wikipedia.org/wiki/AICPA_Code_of_Professional...

    The AICPA Code of Professional Conduct is a collection of codified statements issued by the American Institute of Certified Public Accountants that outline a CPA 's ethical and professional responsibilities. [1] The code establishes standards for auditor independence, integrity and objectivity, responsibilities to clients and colleagues and ...

  3. American Institute of Certified Public Accountants - Wikipedia

    en.wikipedia.org/wiki/American_Institute_of...

    www .aicpa-cima .com. AICPA offices in Durham, North Carolina. The American Institute of Certified Public Accountants ( AICPA) is the national professional organization of Certified Public Accountants (CPAs) in the United States, with more than 428,000 members in 130 countries. Founded in 1887 as the American Association of Public Accountants ...

  4. Accounting ethics - Wikipedia

    en.wikipedia.org/wiki/Accounting_ethics

    —Robert H. Montgomery, describing ethics in accounting in 2009 Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations ...

  5. Certified Public Accountant - Wikipedia

    en.wikipedia.org/wiki/Certified_Public_Accountant

    Misconduct. v. t. e. Certified Public Accountant ( CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public.

  6. International Ethics Standards Board for Accountants - Wikipedia

    en.wikipedia.org/wiki/International_Ethics...

    The IESBA is an independent global standard-setting board. The IESBA's mission is to serve the public interest by setting ethics standards, including auditor independence requirements, which seek to raise the bar for ethical conduct and practice for all professional accountants. The IESBA sets its standards in the public interest with advice ...

  7. Accounting Professional & Ethical Standards Board - Wikipedia

    en.wikipedia.org/wiki/Accounting_Professional...

    The Accounting Professional & Ethical Standards Board (APESB) is an independent, national body that sets out the code of ethics and professional standards with which accounting professionals who are members of CPA Australia, Institute of Chartered Accountants or Institute of Public Accountants must comply.

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