AICPA Conduct of Professional Conduct



The Code of Professional Conduct of the American Institute of Certified Public Accountants (AICPA) consists of two sections: (1) the Principles, and; (2) the Rules. Grantees will find this information useful when using certified Public Accountants for auditing. The Principles provide the framework for the Rules, which govern the performance of professional services by members.

AICPA Conduct of Professional Conduct Introduction Section 50 - Principles of Professional Conduct Section 90 - Rules: Applicability and Definitions Section 100 - Independence, Integrity, and Objectivity Section 200 - General Standards Accounting Principles Section 300 - Responsibilities to Clients Section 500 - Other Responsibilities and Practices ET Appendixes ET Topical Index

AICPA Conduct of Professional Conduct. AICPA. 2007. English.