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Intermediate Accounting: Reporting...

3rd Edition
James M. Wahlen + 2 others
ISBN: 9781337788281

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BuyFindarrow_forward

Intermediate Accounting: Reporting...

3rd Edition
James M. Wahlen + 2 others
ISBN: 9781337788281
Textbook Problem
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What are the six principles of the AICPA Code of Professional Conduct?

To determine

Explain the six principles of AICPA Code of Professional Conduct.

Explanation

American Institute of Certified Public Accountants (AICPA) Code of Professional conduct:

Code of profession conduct is applied to all members of AICPA. The basic principles of the AICPA code of professional conduct are as follows:

  • Responsibility principle: The members of AICPA should carry out their responsibilities as professionals and exercise sensitive professional and moral judgments in all their activities.
  • The public interest principle: The members of AICPA should act in a way, which will serve the public interest and honor the public trust.
  • Integrity principle: The members of AICPA should perform all their responsibilities with the highest sense of integrity...

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