Professional Ethics Resources 

    • 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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    Ethics Enforcement

    Report The Professional Ethics Division investigates potential disciplinary matters involving members of the AICPA and state CPA societies participating in the Joint Ethics Enforcement Program. PEEC Non-Enforcement Policy - Foreign
    Published on April 18, 2014

    Professional Ethics Resources

    Professional Standards Access professional ethics resources such as: AICPA Code of Professional Conduct, Guide for Complying with Rules 102 - 505 and more.
    Published on April 08, 2014

    Ethics Products

    Practice Aid Professional Ethics products and resources.  Tools and resources to help CPA's navigate issues like independence compliance, audit risk alerts, compliance standards and more.
    Published on March 21, 2014

    AICPA Disciplinary Activity 2009

    Report A statistical report of the disciplinary activity of the AICPA, including cases investigated by the Professional Ethics Division, cases handled by the Joint Trial Board Division and actions taken under the automatic provisions of the AICPA bylaws.
    Published on January 30, 2014

    AICPA Disciplinary Activity 2012

    Report A statistical report of the disciplinary activity of the AICPA, including cases investigated by the Professional Ethics Division, cases handled by the Joint Trial Board Division and actions taken under the automatic provisions of the AICPA bylaws.
    Published on January 30, 2014

    AICPA Disciplinary Activity 2011

    Report A statistical report of the disciplinary activity of the AICPA, including cases investigated by the Professional Ethics Division, cases handled by the Joint Trial Board Division and actions taken under the automatic provisions of the AICPA bylaws.
    Published on January 30, 2014

    AICPA Disciplinary Activity 2010

    Report A statistical report of the disciplinary activity of the AICPA, including cases investigated by the Professional Ethics Division, cases handled by the Joint Trial Board Division and actions taken under the automatic provisions of the AICPA bylaws.
    Published on January 30, 2014

    Professional Ethics General FAQs

    FAQ Find answers to some of the most frequently asked questions received by the AICPA Ethics Division hotline over the years.
    Published on October 03, 2013

    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 Implementatio
    Published on August 26, 2013

    Employee Benefit Plan FAQs on Affiliate Interpretation

    FAQ A nonauthoritative staff document that covers frequently asked questions related to the application of the independence rules to affiliates of employee benefit plans.
    Published on August 26, 2013

    Joint Ethics Enforcement Program (JEEP) Manual of Procedures PDF

    Guide Joint Ethics Enforcement Program (JEEP) Manual of Procedures
    Published on April 04, 2013

    Other Accounting Regulators and Ethics Standard Setters

    Link Listing of Accounting Regulators and Ethics Standard Setters.  Access reference materials and drafts that aid with professional standards compliance.
    Published on March 20, 2013

    Government and Not-For-Profit Frequent Violations Report

    Report The AICPA Professional Ethics Division has compiled a report of deficiencies frequently found in its investigations of audits of government and not-for-profit entities over the last 2 years.
    Published on February 22, 2013

    Frequent Employee Benefit Plan Deficiencies

    Report The AICPA Professional Ethics Division has compiled the following list of deficiencies frequently found in its investigations of employee benefit plan audits over the last 2 years.
    Published on February 22, 2013

    Business and Industry Members

    Report The AICPA requires that all members, including those in business and industry, adhere to the AICPA Code of Professional Conduct. This site has been designed to assist our members with the application of the rules of conduct and their interpretations,
    Published on February 04, 2013

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