AICPA Code Of Professional Conduct

Decent Essays
The accounting professional is an industry in which professionals are commonly faced with hard decisions to act in an ethical manner. According to Enofe, Nakpodia,& Moruku, “Ethical guidelines do not aim to provide instant solutions for all ethical issues, rather, ethical guidelines aim to help in the decision-making process” (2014, p. 144). For the accounting profession, such guidelines and regulations are set forth in the AICPA’s Code of Professional Conduct (code). This code helps to set boundaries for accounting professionals’ interactions with the public, their clients, and also their colleagues (AICPA, 2014, p. 5).
One fundamental principle of the code is confidentiality; which is a key part of ethics dilemma #5. In applying for
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