Download the AICPA Code of Professional Conduct PDF. The AICPA Code of Professional Conduct, or simply the Code of Professional Conduct, is a document that sets forth the principles and rules that guide the conduct of CPAs. The code was adopted by the American Institute of Certified Public Accountants (AICPA) and is designed to promote the highest ethical standards in the accounting profession.
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PDF Details
| PDF Name | AICPA Code of Professional Conduct PDF |
| Format | |
| Pages | 394 |
| Language | English |
| Book Size | 9 MB |
| Download Link | Download Now |
The code is organized into three parts:
- Part 1: Members in Public Practice
- Part 2: Members in Business
- Part 3: All Members
The code was originally issued in 1917 and has been updated a number of times since then. The most recent update was in 2014. The code is intended to be comprehensive and to cover all of the duties and responsibilities of CPAs, regardless of their area of practice.
The purpose of the AICPA Code of Professional Conduct is to protect the public interest. The code provides guidance to CPAs so that they can fulfill their professional obligations and maintain the public confidence in the accounting profession. The code also helps to ensure that CPAs are held accountable for their actions.
The code is important because it helps to maintain the credibility of the accounting profession. The code ensures that CPAs are providing high-quality services and that they are acting in the best interests of their clients. The code also helps to protect the public from harmful activities that could be engaged in by CPAs.
The AICPA Code of Professional Conduct is a valuable resource for all CPAs. The code provides guidance on a wide range of ethical issues that CPAs may face in their practice. The code is also a valuable tool for self-regulation, as it can help CPAs to identify and avoid potential ethical conflicts.
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