Other AICPA Standards and Ethics Rules
AICPA Code of Professional Conduct
All AICPA members are subject to the AICPA Code of Professional Conduct, including all general and technical standards.
Provisions in the Code of Professional Conduct that may be of particular interest to a member’s tax practice include:
- Rule 101 – Independence
- Rule 102 – Integrity and Objectivity
- Rule 301 – Confidential Client Information
- Rule 302 – Contingent Fees
For additional information on the AICPA Code of Professional Conduct and related resources, see Professional Ethics under Interest Areas.
Separate Practice Area Standards
Standards for certain specific practice areas also are enforceable under the AICPA Code of Professional Conduct. In addition to the Statements on Standards for Tax Services, some practice areas standards that may apply to members in tax practice include:
- AICPA Statement on Standards for Valuation Services
- AICPA Statements on Responsibilities in Personal Financial Planning