AICPA Professional Standards



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This booklet reflects amendments to the rules of conduct and bylaws of the Institute approved by the membership effective March 31, 1978. The code of professional ethics consists of three parts: concepts of professional ethics, a philosophical essay approved by the professional ethics division the rules of conduct, which constitute enforceable standards approved by the membership and interpretations of rules of conduct, which have been adopted by the executive committee of the professional ethics division as guidelines, following exposure to state CPA societies and boards of accountancy. The full code of professional ethics, plus interpretations and ethics rulings summarizing application of the rules to a particular set of facts, are codified in Volume 2 of the AICPA Professional Standards looseleaf service and in the paperback edition of the service. This material is not included in this booklet since the ethics division is reviewing the concepts, interpretations, and rulings in the light of the new rule 502 on advertising. The four interpretations of that rule that were included in the ballot material are included herein (Appendix D) for reference.

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Originally published by: American Institute of Certified Public Accountants


Accountants -- Professional ethics -- Standards -- United States; American Institute of Certified Public Accountants -- By-laws


Accounting | Taxation


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

Rules of conduct as amended March 31, 1978;Bylaws and implementing resolutions of Council as amended March 31, 1978



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