AICPA Professional Standards



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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 provide guidelines as to the scope and application of the Rules. Members who depart from such guidelines shall have the burden of justifying such departure in any disciplinary hearing.

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Originally published by: American Institute of Certified Public Accountants


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


Accounting | Taxation


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

Code of professional ethics, Effective March 1, 1973; March 1974 edition;Concepts of professional ethics [1974];Rules of Professional ethics [1974];Interpretations of rules of conduct [1974]



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