Code of professional ethics as amended December 30, 1969, and interpretative opinions [1970]

Authors

American Institute of Certified Public Accountants

Files

Description

Ethics Opinion No. 20 is an insert. 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

1970

Relational Format

pamphlet

Publisher

Originally published by: American Institute of Certified Public Accountants

Keywords

Accountants -- Professional ethics -- Standards -- United States

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Recommended Citation

American Institute of Certified Public Accountants, "Code of professional ethics as amended December 30, 1969, and interpretative opinions [1970]" (1970). AICPA Professional Standards. 201.
https://egrove.olemiss.edu/aicpa_prof/201