AICPA Professional Standards
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Description
The reliance of the public and the business community on sound financial reporting and advice on business affairs imposes on the accounting profession an obligation to maintain high standards of technical competence, morality and integrity. To this end, a member or associate of the American Institute of Certified Public Accountants shall at all times maintain independence of thought and action, hold the affairs of his clients in strict confidence, strive continuously to improve his professional skills, observe generally accepted auditing standards, promote sound and informative financial reporting, uphold the dignity and honor of the accounting profession, and maintain high standards of personal conduct.
Publication Date
1965
Relational Format
pamphlet
Publisher
Originally published by: American Institute of Certified Public Accountants
Keywords
Accountants -- Professional ethics -- Standards -- United States
Disciplines
Accounting | Taxation
Recommended Citation
American Institute of Certified Public Accountants, "Code of professional ethics & numbered opinions [1965]" (1965). AICPA Professional Standards. 198.
https://egrove.olemiss.edu/aicpa_prof/198
Comments
Copyright and permission to reprint held by: American Institute of Certified Public Accountants