Professional Ethics Resources 

    • AICPA Code of Professional Conduct
      View the code of conduct here.

    • 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 - Mem
    Published on June 26, 2015

    Non-Enforcement Policy Related to Use of Only PCAOB Auditing Standards

    Press Release The Professional Ethics Executive Committee (PEEC) has agreed that it will not take enforcement action against a member or member’s firm (“member”) who performs an audit using PCAOB auditing standards for an entity, other than an issuer or SEC-registered broker dealer, and fails to also apply and report under generally
    Published on June 26, 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 June 18, 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 June 15, 2015

    Sample Client Disclosure Language for Outsourcing Rules

    Guide The AICPA Professional Ethics Executive Committee has developed sample language which could be used to fulfill the disclosure requirement of Intepretation 1.150.040 in cases where the member chooses to provide written disclosure.
    Published on June 15, 2015

    Business and Industry Members Ethics Resources

    Article 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, as they apply.
    Published on June 15, 2015

    AICPA/DOL Indepdendence Rule Comparison

    Practice Aid A comparison of the AICPA and GAO independence rules.
    Published on June 15, 2015

    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 June 15, 2015

    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 June 15, 2015

    Ethics Decision for CPAs in Business

    Guide The AICPA created the following decision tree to help walk you through a process of resolving an ethics issue that you might encounter in your professional career.
    Published on May 22, 2015

    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 April 20, 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 April 20, 2015

    Nonattest Services Frequenlty Asked Questions and Answers

    FAQ The ethics division's frequently asked questions and answer document for nonattest services.
    Published on April 20, 2015

    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 March 19, 2015

    General Industry Questions for Members in Business

    FAQ General industry questions for members in business.
    Published on March 19, 2015

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