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AICPA Code of Professional Conduct information


The AICPA Code of Professional Conduct is a collection of codified statements issued by the American Institute of Certified Public Accountants that outline a CPA's ethical and professional responsibilities.[1] The code establishes standards for auditor independence, integrity and objectivity, responsibilities to clients and colleagues and acts discreditable to the accounting profession. The AICPA is responsible for drafting, revising and reissuing the code annually, on June 1. The current Code is available at the AICPA Web site. For older versions of the Code, see the links below.

  1. ^ "AICPA Code of Professional Conduct, Section ET 51.02, American Institute of Certified Public Accountants, June 1st, 2011". Archived from the original on 2011-09-07. Retrieved 2011-08-11.

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AICPA Code of Professional Conduct

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The AICPA Code of Professional Conduct is a collection of codified statements issued by the American Institute of Certified Public Accountants that outline...

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American Institute of Certified Public Accountants

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The American Institute of Certified Public Accountants (AICPA) is the national professional organization of Certified Public Accountants (CPAs) in the...

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Digital Accounting Collection

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to:for a list of issues. The AICPA Codes of Professional Conduct collection includes the following: The ET (ethics) sections from the Professional Standards...

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Accounting

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Accountant are set by the Board of Accountancy of each state, and members agree to abide by the AICPA's Code of Professional Conduct and Bylaws. The ACCA is the...

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Auditor independence

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prescribed in the AICPA's Code of Professional Conduct and interpretations and the Standards Nos. 2 and 3 and any interpretations of the Independence Standards...

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Certified Public Accountant

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history of professional accounting associations". Journal of Business and Accounting. 10 (1): 50–62. ProQuest 2046108729. "History of the AICPA". "The...

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International Ethics Standards Board for Accountants

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of International Certified Professional Accountants (AICPA), the Institute of Management Accountants (IMA) and Institute of Chartered Accountants of Scotland...

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Institute of Chartered Accountants of India

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in terms of number of membership and number of students after the AICPA. It prescribes the qualifications for a Chartered Accountant, conducts the requisite...

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Audit committee

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AICPA issues SAS 61 "Communication with Audit Committees" addressing communications between the external auditor, audit committee and management of SEC...

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Government Finance Officers Association of Texas

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conduct in the fulfillment of their professional responsibilities. Standards of professional conduct as set forth in this code are promulgated in order...

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Circular 230

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2012-23". Internal Revenue Service. 4 June 2012. Retrieved 27 June 2012. AICPA Resources for Treasury Department Circular No. 230. https://www.irs...

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California Society of Municipal Finance Officers

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Management, RFPs/RFQs, and Technology. American Institute of Certified Public Accountants (AICPA) Private Sector Accounting California Municipal Treasurers...

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Florida Board of Accountancy

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Board of Accountancy". FLGOV.com. 6 November 2020. Retrieved 6 November 2020. "AICPA Individual Mobility" (PDF). "California Passes Mobility". "AICPA Firm...

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Auditing in India

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only to AICPA. It prescribes the qualifications for a Chartered Accountant, conducts the requisite examinations and grants license in the form of Certificate...

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CBV Institute

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(AICPA), for its ABV designation. American Society of Appraisers Business valuation Business valuation standard List of international professional associations...

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California Municipal Treasurers Association

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abide within the limits of this code. The following Code of Ethics, governing the professional conduct of active members of the California Municipal...

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Internal control

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communicating upward problems in operations, non-compliance with the code of conduct, or other policy violations or illegal actions. Each major entity in...

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Accounting ethics

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becoming the American Institute of Certified Public Accountants (AICPA) as it is named today. The AICPA developed five divisions of ethical principles that its...

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Accountancy in Hong Kong

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Accountants (AICPA) Association of International Accountants (AIA) Canadian Institute of Chartered Accountants (CICA) The Chinese Institute of Certified...

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Accounting network

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in the development of networks in accounting was the American Institute of Certified Public Accountants (AICPA)’s prohibition of advertising. While the...

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Forensic accountant

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"Association of Certified Fraud Examiners". Acfe.com. Retrieved 2022-05-01. "Certified in Financial Forensics (CFF) Credential Overview". Aicpa.org. 2010-09-01...

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Peer review

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Journal of Public Health. 68 (4): 394–401. doi:10.2105/AJPH.68.4.394. PMC 1653950. PMID 645987. "AICPA Peer Review Program Manual". American Institute of CPAs...

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Information technology audit

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audits, authoritative bodies such as the American Institute of Certified Public Accountants (AICPA) and the Information Systems Audit Control Association (ISACA)...

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Canadian accounting profession unification

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trademark applications filed by AICPA and CIMA, as the protections secured by provincial statutes were irrelevant in the face of their prior use by the foreign...

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Audit technology

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in 1965, the AICPA formed a task force designated to the understanding of EDP in the auditing profession. This led to the publishing of Auditing & EDP...

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International Organization of Supreme Audit Institutions

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established codes, agreed terms or the general principles governing sound public sector financial management and the conduct of public officials. Examples of its...

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Administration of federal assistance in the United States

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Audits of States, Local Governments and Non-Profit Organizations; AICPA Audit Committee Toolkit: Non-profit Organizations; American Institute of Certified...

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Economy of Puerto Rico

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Retrieved 14 August 2010. "Navigating Puerto Rico's New Sales-and-Use Tax. AICPA". Cpa2biz.com. Archived from the original on 5 December 2010. Retrieved...

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Single Audit

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Scope of audit; section (c) – Internal control The Single Audit Act, AICPA United States Office of Management and Budget Circular A-133, Audits of States...

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