AICPA Professional Standards



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This book was begun merely to bring up to date Professional Ethics of Public Accounting, published in 1946, but it has become a much more ambitious project, despite the fact that much of the earlier material is included here. A lot has happened to the accounting profession in ten years. The number of certified public accountants has increased from 28,000 to 54,000 and the membership of the American Institute of Accountants from 10,000 to 28,000. The stature of the profession has increased more than its size, and the scope of its services has broadened. It is attracting more public noticeand sometimes criticism. Ethical questions are arising which had not formerly required attention, and many of them cannot be answered by reference to the existing rules of professional conduct. Some earlier assumptions may require reexamination. The leaders of the profession recognize that this is a good time for a critical review of the ethical concepts of the profession.

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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

Professional ethics of certified public accountants



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