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Ethics and the Code of the Conduct. Ethics and ethical behavior refer more to general principles such as honesty, integrity, and morals. The code of professional conduct, however, is a specific set of rules set by the governing bodies of certified public accountants.
.01 The AICPA membership adopted the Code of Professional Conduct (the code) to provide guidance and rules to all members in the performance of their professional responsibilities. The code consists of principles and rules as well as interpretations and other guidance which are discussed in 0.100.020.
The fundamental principles within the Code – integrity, objectivity, professional competence and due care, confidentiality and professional behavior – establish the standard of behavior expected of a professional accountant (PA) and it reflects the profession’s recognition of its public interest responsibility.
The Code of Professional Conduct from the American Institute of CPAs (AICPA) and the Code of Ethics from the International Ethics Standards Board for Accountants (IESBA) both prescribe a CPA code of ethics, addressing numerous standards of ethical behavior in the accounting profession.
A recently issued international code of ethics for professional accountants emphasizes compliance with fundamental principles, independence, and application of the conceptual framework to address threats to compliance.
The Professional Ethics Division educates members and promotes the understanding of ethical standards contained in the Code by responding to member inquiries on the application of the Code to specific areas of practice. If you have questions, e-mail us at ethics@aicpa.org or call us at 888-777-7077.
The Code of Professional Conduct of the American Institute of Certified Public Accountants consists of two sections—(1) the Principles and (2) the Rules. The Principles provide the framework for the
The AICPA membership adopted the Code of Professional Conduct (the code) to provide guidance and rules to all . members. in the performance of their professional responsibilities. The code consists of principles and rules as well as . interpretations. and other guidance which are discussed in 0.100.020.
The 2018 IESBA Handbook contains the entire International Code of Ethics for Professional Accountants (including International Independence Standards) that comes into effect in June 2019. This edition contains the revised and restructured Code, including the revised inducement provisions.
This 2022 edition contains recently approved revisions to the Code, including: The revisions to the non-assurance services (NAS) and fee-related provisions of the Code. The revisions to address the objectivity of an engagement quality reviewer (EQR) and other appropriate reviewers.