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This document consists of three parts. The first part, Concepts of Professional Ethics, is a philosophical essay approved by the professional ethics division. 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, after exposure to state societies and state boards, by the executive committee of the professional ethics division to provide guidelines as to the scope and application of the Rules without limiting such scope or application. Members who depart from such guidelines shall have the burden of justifying such departure in any disciplinary hearing.
Originally published by: American Institute of Certified Public Accountants
Accountants -- Professional ethics -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants, "Code of professional ethics, Effective March 1, 1973; March 1975 edition;Concepts of professional ethics ;Rules of conduct ;Interpretations of rules of conduct " (1975). AICPA Professional Standards. 206.