Concepts of professional ethics [1985];Rules of conduct of the code of professional ethics as amended January 6, 1983 [1985];Bylaws and implementing resolutions of Council as amended May 15, 1985 [1985]

Authors

American Institute of Certified Public Accountants

Files

Description

Concepts of Professional Ethics is a philosophical essay approved by the professional ethics division. The essay suggests behavior which CPAs should strive for beyond the minimum level of acceptable conduct set forth in the Rules of Conduct. It has not been subjected to vote of the membership and is not intended to establish enforceable standards. The Rules of Conduct have been adopted by the membership and the AICPA Bylaws, section 7.4, provide that members who violate the Rules of Conduct are subject to discipline. The Rules of Conduct as set forth herein are further amplified by rulings and interpretations contained in AICPA Professional Standards, vol. 2. Bylaws and implementing resolutions of Council as amended May 15, 1985

Publication Date

1985

Relational Format

pamphlet

Publisher

Originally published by: American Institute of Certified Public Accountants

Keywords

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

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, "Concepts of professional ethics [1985];Rules of conduct of the code of professional ethics as amended January 6, 1983 [1985];Bylaws and implementing resolutions of Council as amended May 15, 1985 [1985]" (1985). AICPA Professional Standards. 213.
https://egrove.olemiss.edu/aicpa_prof/213