AICPA Code of
Professional Conduct
(as amended January 14, 1992)
Bylaws and Implementing
Resolutions of Council
(as amended June 17, 1996)
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 American Institute of Certified Public Accountants is authorized to designate bodies to promulgate technical standards under the Rules, and the bylaws require adherence to those Rules and standards.
The Code of Professional Conduct was adopted by the membership to provide guidance and rules to all members—those in public practice, in industry, in government, and in education—in the performance of their professional responsibilities.
Compliance with the Code of Professional Conduct, as with all standards in an open society, depends primarily on members' understanding and voluntary actions, secondarily on reinforcement by peers and public opinion, and ultimately
Reprinted with permission from the American Institute of Certified Public Accountants. Copyright © 1997 by the American Institute of Certified Public Accountants, Inc.
-171-
Questia, a part of Gale, Cengage Learning. www.questia.com
Publication information:
Book title: Ethics and the CPA: Building Trust and Value-Added Services.
Contributors: Charles H. Cpa Calhoun - Author, Mary Ellen Cpa Oliverio - Author, Philip Cpa Wolitzer - Author.
Publisher: Wiley.
Place of publication: New York.
Publication year: 1999.
Page number: 171.
This material is protected by copyright and, with the exception of fair use, may not be further copied, distributed or transmitted in any form or by any means.
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