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.
Conceptual Framework Toolkit for Independence
This toolkit assists members in the implementation of the Independence Conceptual Framework. It includes among other things, a worksheet to aid members with applying the steps of the conceptual framework that could also be used to satisfy the documentation requirement found in paragraph .09 in the framework.
Conceptual Framework Toolkit for Members in Public Practice
This toolkit assists members in the implementation of the Conceptual Framework for Members in Public Practice. It includes among other things, a worksheet to aid members with applying the steps of the conceptual framework that could be used to document your assessment.
Conceptual Framework Toolkit for Members in Business
This toolkit assists members in the implementation of the Conceptual Framework for Members in Business. It includes among other things, a worksheet to aid members with applying the steps of the conceptual framework that could be used to document your assessment.
This toolkit assists members in understanding the independence requirements related to providing nonattest services and with evaluating threats to independence when providing these services. It includes among other things, a checklist to aid members with evaluating whether independence would be impaired when providing these services.
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.
What would you do if you were requested to post a sale entry without the proper paperwork?
Watch a brief video!