Professional Ethics/Code of Professional Conduct

The Professional Ethics Executive Committee (Committee) is a senior technical committee of the AICPA charged with the responsibility of interpreting and enforcing the AICPA Code of Professional Conduct (Code). This section offers information, tools, and resources to help members meet their ethical responsibilities under the Code. Use the links below to access the full Code, the Committee’s standard setting projects and meeting information, information on the ethics enforcement process, including Disciplinary Actions, as well as an array of other resources.