Adopting the AICPA Code of Professional Conduct


The AICPA and NASBA have joined together to promote uniform adoption of the AICPA Code of Professional Conduct. Uniformity of ethics and independence standards is necessary to facilitate compliance with the rules, protect the public, and to promote sound business practices. The current inconsistency across state lines can be confusing and problematic.

The AICPA Code is written by the AICPA’s Professional Ethics Executive Committee (PEEC), which includes a broad representation of profession voices - including state regulators, who make up 20 percent of the committee.


AICPA Code of Professional Conduct: Protecting the Public Interest

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Recent Activity

  • December 2016 - Alaska has adopted the Code, which will go into effect in January 2017.
  • October 2016 - Mississippi is the latest state to adopt the Code into their regulations
  • March 2016 - The Wisconsin Legislature and the Illinois Joint Committee on Administrative Rules have both approved the adoption of the AICPA Code of Professional Conduct in their states
  • December 2015 - Congratulations to the U.S. Virgin Islands on adoption of the full AICPA Code of Professional Conduct