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    Business and Industry Members Ethics Resources 

    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.

     

    Ethics Case Study and Questions 

    This case study contains various ethical issues confronted by members in business and industry.

    Ethics Decision Tree 

    Ethics decision tree for members in business and industry.

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    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

    General Industry Questions for Members in Business

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

    Examples of Ethics Violations for Members in Business and Industry

    FAQ Fictitious fact patterns designed to show how the Rules and related interpretations could be applied. They represent just a few examples of the many business and industry member violations that could occur.
    Published on March 19, 2015

    Ethics Case Study For ABC Incorporated and Questions

    FAQ This case study contains various ethical issues confronted by members in business and industry. It has been written in dialogue and begins on the morning of April 10, 2015 at the company's audit committee meeting.
    Published on March 19, 2015

    Members in Business and Industry - Legal Disclaimer

    Article Members in Business and Industry - Legal Disclaimer
    Published on August 28, 2006

    Holding Out Definition

    Article In general, any action initiated by a member that informs others of his or her status as a CPA or AICPA-accredited specialist constitutes holding out as a CPA.
    Published on August 28, 2006

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