the aicpa code of professional conduct applies to ##a's.
the aicpa code of professional conduct applies to ##a's.
who does the aicpa code of professional conduct apply to?
##a's
joseph edmund sterrett outlined the debate and issues in setting up a code of professional conduct in his address to the annual meeting of the american association of public accountants in 1907 the earliest "official" version of the code of professional conduct among american accountants was issued by the american institute of accountants on april 9, 1917.









































section::::notable sections.









































section::::notable sections.:section 51 - preamble.
aicpa code of professional conduct
aicpa code of professional conduct









































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. 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.









































section::::history.
aicpa code of professional conduct