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This document consists of three parts. The first part, the Concepts of Professional Ethics, is a philosophical essay approved by the Division of Professional Ethics. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and required the approval of the membership before the Rules became effective. It is printed on colored pages to facilitate identification. The third part, Interpretations of Rules of Conduct, consists of interpretations which have been adopted by the Division of Professional Ethics to take the place of the former Opinions of the Ethics Division.
CPE-1973 and cover
Accountants -- Professional ethics -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants, "Code of professional ethics, Effective March 1, 1973 ; Concepts of professional ethics ; Rules of conduct ; Interpretations of rules of conduct " (1972). AICPA Professional Standards. 203.