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AICPA Code of Professional Conduct
View the code of conduct here.
Guide For Complying with Rules 102 - 505
The Code cannot address every possible relationship or circumstance a member may need to address in order to comply with the rules. This guide describes an approach that members can use to evaluate those relationships or circumstances, and members are encouraged to use it for that purpose. Although use of this guide is not required by the Code, it can assist members in complying with the rules in those situations.
Tools and Aids
This page contains various documents and links including, but not limited to, Frequently Asked Questions and Basis of Conclusion documents issued by the Division and links to other regulators and ethics standard setters.

Ethics Enforcement

The AICPA and state CPA societies participate in the Joint Ethics Enforcement Program. The division's Enforcement site contains information about the enforcement process.

Members in Business and Industry

The AICPA requires that all members, including those in business and industry, adhere to the AICPA Code of Professional Conduct. The Ethics Division's Members in Business and Industry site has been designed to assist our members with the application of the rules of conduct and their interpretations, as they apply.

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Other Regulators and Standard Setters

Article : Public Company Accounting Oversight Board Securities and Exchange Commission Independence Reference Material
Published on May 16, 2012

Independence Rule Comparison of AICPA and GAO

Tools : The AICPA Ethics Division prepared a nonauthoritative comparison of the 2011 GAO independence rules to the AICPA independence rules.
Published on May 15, 2012

AICPA Code of Professional Conduct

Professional Standards : This section includes the most current AICPA Code of Professional Conduct as updated by all Official Releases through July 31, 2010. Also available for download are the pdf versions of the historical Code of Professional Conduct as of June 1, 2010, June 1, 2009 and June 1, 2008.
Published on May 02, 2012

ET Section 501 - Acts Discreditable

Article : ET Section 501 - Acts Discreditable
Published on May 02, 2012

ET Section 203 - Accounting Principles

Article : ET Section 203 - Accounting Principles
Published on April 17, 2012

ET Section 101 - Independence

Professional Standards : .01 Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council. [As adopted January 12, 1988.] Interpretations under Rule 101
Published on April 16, 2012

ET Section 100 - Independence, Integrity, and Objectivity

Article : ET Section 100 - Independence, Integrity, and Objectivity
Published on April 06, 2012

ET Section 591 - Ethics Rulings on Other Responsibilities and Practices

Article : ET Section 591 - Ethics Rulings on Other Responsibilities and Practices
Published on April 06, 2012

Section 500 - Other Responsibilities and Practices

Article : Section 500 - Other Responsibilities and Practices
Published on April 06, 2012

ET Section 51 - Preamble

Article : This section of the code of conduct explains that while AICPA membership is voluntary, as a member, a certified public accountant assumes an obligation of self-discipline above and beyond the requirements of laws and regulations.
Published on April 06, 2012

ET Section 200 - General Standards - Accounting Principles

Article : ET Section 200 - General Standards - Accounting Principles
Published on April 05, 2012

ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity

Article : ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity
Published on April 05, 2012

ET Section 91 - Applicability

Article : The bylaws of the American Institute of Certified Public Accountants require that members adhere to the Rules of the Code of Professional Conduct. Members must be prepared to justify departures from these Rules.
Published on March 12, 2012

Tools and Aids

Article : Find frequently asked questions, non-authoritative guidance and other resources related to Professional Ethics including: The Plain English Guide to Independence Guide for Complying with Rules 102-505 Network Firm Implementation Gui
Published on February 28, 2012

PEEC Non-Enforcement Policy

Article : The Professional Ethics Executive Committee (PEEC) has agreed that it will not take enforcement action against a member who is a member of a group engagement team in cases where a foreign component auditor involved in the group audit is not in compliance w
Published on February 27, 2012

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