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.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 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 Rules, which govern the performance of professional services by members. The Council of the Ameri-
Standards, contains Principles of Professional Conduct, Rules of Conduct, Interpretations of Rules of Conduct, and Ethics Rulings, as well as the AICPA Bylaws and related Implementing Resolutions of Council.
Using a “threats and safeguards” approach, the AICPA Code provides CPAs a means to identify, evaluate and address threats to compliance with ethical standards. A CPA, however, may not use the conceptual framework to overcome any prohibition or requirement in the AICPA Code.
AICPA members are bound by the AICPA Code of Professional Conduct. Rule 201 requires that members provide professional services with competency. In the delivery of personal financial planning services, a member shall adhere to the following Principles of Professional Conduct. ET Section 52 – Article I – Responsibilities.
.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.
EXECUTIVE SUMMARY. One hallmark of the CPA profession is our commitment to the AICPA Code of Professional Conduct. This Code details our responsibilities, and our CPA certificate demands compliance with it. Ethical conduct is never out of vogue in the CPA profession, and this professional code is what sets us apart from our non-certified ...
The Rules of Conduct, Interpretations of Rules of Conduct, and Ethics Rulings related to the same subject have been assembled within the major divisions of the Code of Professional Conduct part of the volume.
The Rules of Conduct, Interpretations of Rules of Conduct, and Ethics Rulings related to the same subject have been assembled within the major divisions of the Code of Professional Conduct part of the volume.