AICPA Code of Ethics

For the method of accounting field, the Ameri bathroom Institute of Certified Public Accountants (AICPA) maintains and enforces a coif of professional conduct for public accountants. By adhering to the code, accounting professionals assume an obligation of self-discipline above and beyond the waitments of laws and regulations (AICPA, 2006, para. 8). The duties position on accounting professionals by the code of ethics require professional competence, confidentiality, fair play, and objectivity (Bookrags, 2006, para. 4). Accounting professionals should only accept responsibilities that they can accomplish proficiently. They must complete their tasks c atomic number 18fully, confidentially, with ample precision and without bias.

AICPA inscribe of Professional Ethics

The AICPAs Code of Professional Ethics is broken piling into sections: principles; rules; independence, integrity, and objectivity; standards; and responsibilities. The principles of professional conduct use articles to establish major(ip) requirements for professional accountants in different areas of their day-to-day business activities. The articles are responsibilities, public divert, integrity, objectivity and independence, due care, and scope and nature of operate. The righteousness article states that accounting professionals must use receptive, proficient, and ethical judgments in all activities. The public interest article states that accountants must administer the public interest with commitment and trustworthiness. The integrity article asserts that integrity broadens confidence.



The objectivity and independence article serves to avoid conflict of interest and bias. The due care article instructs accounting professionals to perform technically and ably while striving to improve. Lastly, the scope and nature of services article tells accountants to use the code of professional conduct as a guide for which jobs to accept (AICPA, 2006).

The next section of the code of professional ethics is the rules: applicability and definition. This section allows for who is responsible for sideline the code of ethics. All members of the AICPA are required to follow the guidelines particularise by the board. All...

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