AICPA Professional Standards



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The main purpose of this book is to help young accountants and students to understand the existing rules of professional conduct applicable to the accounting professionwhy each rule seemed desirable, how it is being interpreted in particular situations, how it fits in a logical pattern of sensible conduct for certified public accountants, not only in the interest of society as a whole, but in their own self-interest. By rearranging the subject matter of the rules according to general classes of objectives, an effort has been made to show the profession's own conception of its obligations to the public as a whole, its responsibilities to its clients, and proper relations among its members. This is the "professional viewpoint," the "approach" to public accounting practice. Without understanding the principles on which this viewpoint is founded, it must be difficult to deal with scores of problems that continually arise in practice. Yet the rules of conduct, which reveal these principles

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Relational Format



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

Professional ethics of public accounting



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