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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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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

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 20, 2013

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 February 22, 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

Annual Report of AICPA Disciplinary Activity

Report This is 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.  The AICPA and state CPA societies participate in the Joint Ethics
Published on February 11, 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

Annual Report of AICPA Disciplinary Activity

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 22, 2013

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 January 22, 2013

Annual Report of 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 22, 2013

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 December 20, 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
Published on November 14, 2012

Basis For Conclusion Documents Prepared by the Ethics Division

Tools The Ethics Division creates basis for conclusion documents for some of its standard setting activities.
Published on November 13, 2012

Joint PEEC/NASBA Firm Name White Paper

Guidance This white paper is considered nonauthoritative and has been prepared by the CPA Firm Name Study Group (Joint Study Group comprised of members of the Professional Ethics Executive Committee (PEEC) and National Assocation of State Boards of Accountancy (NASBA)) for use by the AICPA, NASBA, state boards of accountancy, CPA firms,
Published on November 13, 2012

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