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15 Δεκ 2014 · 0.100.010 Principles and Rules of Conduct.01 The AICPA membership adopted the Code of Professional Conduct (the code) to provide guidance and rules to all members in the performance of their professional responsibilities. The code consists of principles and rules as well as interpretations and other guidance which are discussed in 0.100.020.
Standards, contains Principles of Professional Conduct, Rules of Conduct, Interpretations of Rules of Conduct, and Ethics Rulings, as well as the AICPA Bylaws and related Implementing Resolutions of Council.
14 Δεκ 2014 · The Code of Professional Conduct of the American Institute of Certified Public Accountants consists of two sections—(1) the Principles and (2) the Rules. The Principles provide the framework for the Rules, which govern the performance of professional services by members. The Council of the Ameri-
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]
29 Φεβ 2024 · What is the AICPA Code of Professional Conduct? The AICPA Code of Professional Conduct, which is commonly referred to as the AICPA Code of Conduct or the AICPA Code, is a set of rules, principles, and interpretations that guide accountants as they serve their clients.
rules of conduct, “Definitions” [0.400], “Application of the AICPA Code” [0.200.020], and “Citations” [0.200.030], provide guidelines about the scope and application of the rules but are not intended to limit such scope or application.
In the conceptual framework to the AICPA Code of Professional Conduct, a self-interest threat is: the threat that a CPA could benefit, financially or otherwise, from an interest in, or a relationship with, a client or persons associated with the client.
