The Code of Professional Conduct of the AICPA

888 Words4 Pages
The Code of Professional Conduct of the AICPA consists of two sections: The Principles that provide the framework for the Rules, The Rules that govern the performance of professional services by members. The Principles (Section One) guide members in their professional responsibilities. They are categorized in 6 Articles/ precepts: Article 1 Responsibilities Members should work collaboratively to assist each other in carrying out their accounting responsibilities and should do so in a moral way. Article 2 The Public Interest All members of the American Institute of Certified Public Accountants are expected to be objective and above personal gain in their devotion to serving the public for public not personal interest- interest. They should evidence no conflict of gain and their reputation should be directed by their desire to serve the public and to do so in an honest, integral way. They should be above conflict and pressure from other groups and are expected to enter into their work and conduct it with a befitting professionalism and with professional and honest demeanor of regulating fees, providing quality services, and offering these services all within the range of Principles of the Code of Professional Conduct Article 3 Integrity Integrity is the hallmark of the accounting character and is the springboard form which all accounting decisions must be made. It is the basis for which the public trusts their accountants and from which the accountant
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