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AICPA Code of Professional Conduct
1. Membership in the American Institute of Certified Public Ac-
countants is voluntary. By accepting membership, a certified public ac-
countant assumes an obligation of self-discipline above and beyond the
requirements of laws and regulations.
2. These Principles of the Code of Professional Conduct of the Amer-
ican Institute of Certified Public Accountants express the profession’s
recognition of its responsibilities to the public, to clients, and to col-
leagues. They guide members in the performance of their professional
responsibilities and express the basic tenets of ethical and professional
conduct. The Principles call for an unswerving commitment to honor-
able behavior, even at the sacrifice of personal advantage.
Section 54 – Article III: Integrity
To maintain and broaden public confidence, members should per-
form all professional responsibilities with the highest sense of integrity.
1. Integrity is an element of character fundamental to professional
recognition. It is the quality from which the public trust derives and the
benchmark against which a member must ultimately test all decisions.
2. Integrity requires a member to be, among other things, honest and
candid within the constraints of client confidentiality. Service and the
public trust should not be subordinated to personal gain and advantage.
Integrity can accommodate the inadvertent error and the honest dif-
ference of opinion; it cannot accommodate deceit or subordination of
3. Integrity is measured in terms of what is right and just. In the ab-
sence of specific rules, standards, or guidance, or in the face of con-
flicting opinions, a member should test decisions and deeds by asking:
“Am I doing what a person of integrity would do? Have I retained my
integrity?” Integrity requires a member to observe both the form and the
spirit of technical and ethical standards; circumvention of those stan-
dards constitutes subordination of judgment.
4. Integrity also requires a member to observe the principles of objec-
tivity and independence and of due care.
Section 56 – Article V: Due Care
A member should observe the profession’s technical and ethical
standards, strive continually to improve competence and the quality
of services, and discharge professional responsibility to the best of the
1. The quest for excellence is the essence of due care. Due care re-
quires a member to discharge professional responsibilities with compe-
tence and diligence. It imposes the obligation to perform professional
services to the best of a member’s ability with concern for the best inter-
est of those for whom the services are performed and consistent with the
profession’s responsibility to the public.
2. Competence is derived from a synthesis of education and experi-
ence. It begins with a mastery of the common body of knowledge re-
quired for designation as a certified public accountant. The maintenance
of competence requires a commitment to learning and professional
improvement that must continue throughout a member’s professional
life. It is a member’s individual responsibility. In all engagements and
in all responsibilities, each member should undertake to achieve a level
of competence that will assure that the quality of the member’s services
meets the high level of professionalism required by these Principles.
4. Members should be diligent in discharging responsibilities to cli-
ents, employers, and the public. Diligence imposes the responsibility to
render services promptly and carefully, to be thorough, and to observe
applicable technical and ethical standards.
Section 55 – Article IV: Objectivity and Independence
A member should maintain objectivity and be free of conflicts of in-
terest in discharging professional responsibilities. A member in public
practice should be independent in fact and appearance when providing
auditing and other attestation services.
1. Objectivity is a state of mind, a quality that lends value to a mem-
ber’s services. It is a distinguishing feature of the profession. The prin-
ciple of objectivity imposes the obligation to be impartial, intellectually
honest, and free of conflicts of interest. Independence precludes rela-
tionships that may appear to impair a member’s objectivity in rendering
2. Members often serve multiple interests in many different capacities
and must demonstrate their objectivity in varying circumstances. Mem-
bers in public practice render attest, tax, and management advisory ser-
vices. Other members prepare financial statements in the employment
of others, perform internal auditing services, and serve in financial and
management capacities in industry, education, and government. They
also educate and train those who aspire to admission into the profession.
Regardless of service or capacity, members should protect the integrity
of their work, maintain objectivity, and avoid any subordination of their
3. For a member in public practice, the maintenance of objectivity
and independence requires a continuing assessment of client relation-
ships and public responsibility. Such a member who provides auditing
and other attestation services should be independent in fact and appear-
ance. In providing all other services, a member should maintain objec-
tivity and avoid conflicts of interest.
4. Although members not in public practice cannot maintain the ap-
pearance of independence, they nevertheless have the responsibility to
maintain objectivity in rendering professional services. Members em-
ployed by others to prepare financial statements or to perform auditing,
tax, or consulting services are charged with the same responsibility for
objectivity as members in public practice and must be scrupulous in their
application of Generally Accepted Accounting Principles and candid in
all their dealings with members in public practice.
Date: 2015-12-13; view: 178; Нарушение авторских прав