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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    AICPA Plain English Guide to Independence PDF

    Practice Aid The purpose of the AICPA Plain English Guide to Independence is to help members understand your independence requirements under the AICPA Code of Professional Conduct (the Code) and, if applicable, other rule-making and standard-setting bodies in a less technical manner.
    Published on March 04, 2015

    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 - Forei
    Published on March 03, 2015

    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 February 27, 2015

    Ethics Tools and Aids

    Tools Find answers to 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.
    Published on February 27, 2015

    Network Firm Implementation Guidance

    Guidance This document provides members with useful implementation guidance for applying the network firm standard.
    Published on February 27, 2015

    Categories of Information Table for Ethics Ruling No. 2

    FAQ This nonauthoritative table provides examples and supplements Ethics Ruling No. 2 and the definition of confidential client information. The table provides examples of client information that is and is not available to the public as well as other information that is in the member's possession.
    Published on February 27, 2015

    2014 Annual Report of AICPA Disciplinary Activity

    Disciplinary Actions AICPA Professional Ethics Division's disciplinary activity for the period 1/1/14 to 12/31/14.
    Published on February 25, 2015

    FAQs and Case Studies For Network Firms

    Case Study Nonauthoritative frequently asked questions and sample case studies to assist members in understanding and implementing Interpretation No. 101-17, “Networks and Network Firms,” under Rule 101, Independence (AICPA, Professional Standards, ET sec. 101 par. .19), and related definitions.
    Published on February 25, 2015

    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 January 23, 2015

    FAQs related to the application of the independence rules to affiliates of employee benefit plans

    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 December 10, 2014

    AICPA/DOL Indepdendence Rule Comparison

    Tools The Employee Benefit Plan Audit Quality Center has prepared the following summary to assist members in understanding some of the more common independence rules that affect auditors of employee benefit plans. Information about the DOL rules is excerpted from 29 CFR 2509.75-9, Interpretive Bulletin relating to guidelines on independence of
    Published on November 03, 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 September 30, 2014

    General Industry Questions for Members in Business

    FAQ General industry questions for members in business.
    Published on April 22, 2014

    2013 Annual Report of AICPA Disciplinary Activity

    Disciplinary Actions AICPA Professional Ethics Division disciplinary activity for the period 2013 - 2012.
    Published on April 22, 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

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    Related AICPA Products



    Professional Ethics: The AICPA's Comprehensive Course

    This revised course teaches you and your staff the AICPA, SEC and GAO independence rules in an inventive and creative way. You will learn the most up-to-date AICPA, SEC and GAO rules, including those adopted under the Sarbanes-Oxley Act



    Annual Webcast Pass

    With the Annual Webcast Pass, you can explore a variety of topics specific to your current work or for future career opportunities: Choose courses from outside your required subject area and expand your knowledge at no additional cost. The pass includes courses on Accounting, Auditing, Fraud, Tax, Practice Management, Management Accounting and more.

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