Professional Ethics Resources
- AICPA Code of Professional Conduct
View the code of conduct here.
- Tools and aids
This page contains various documents and links including, but not limited to, Frequently Asked Questions and Basis of Conclusion documents issued by the Division and links to other regulators and ethics standard setters.
This is an interactive story that you help write, whether you are a member in business or a member in public practice. Respond to questions about the services you provide in your practice or about your role within your business entity and discover your responsibilities as outlined by the new interpretations.
Updated May 2022
This implementation guide will help you understand which entities are affiliates of your state and local financial statement attest clients. Related tools include
- Interactive SLG affiliate matrix an excel template that allows you to populate the entities that have relationships with your client and based upon your responses to yes/no questions, will identify whether an affiliate exists and if so, what type.
- SLG affiliate calculator: Entities a survey tool that, based upon your responses, will identify whether an entity is an affiliate of your financial statement attest client and if so, what type.
- SLG affiliate calculator: Investments a survey tool that, based upon your responses, will identify whether an investment is an affiliate of your financial statement attest client and if so, what type.
Conceptual Framework Toolkits
Updated May 2022 for role and mindset
These toolkits will help you use the conceptual framework. They include among other things, a worksheet to aid you with documenting assessments and comply with the documentation requirements of the Independence Rule.
This toolkit assists members in understanding the independence requirements related to providing nonattest services and with evaluating threats to independence when providing these services. It includes among other things, a checklist to aid members with evaluating whether independence would be impaired when providing these services.
It can be daunting to keep track of the requirements of different standard-setting bodies, so we put together this comparison of GAO and AICPA standards to assist you in complying with both sets of independence requirements when both are applicable.
Do you know how the technology-related service an attest client asked you to provide will affect your independence under the newly revised “Information Systems Services” interpretation (ET sec. 1.295.145)?
This practice aid can help you determine just that. Along with questions for consideration, you’ll find factors to consider, examples of permitted and prohibited activities, and references to the AICPA Code of Professional Conduct (code), as well as other nonauthoritative guidance to help you maintain your independence.
The AICPA Code of Professional Conduct provides guidance on offering or accepting of gifts or entertainment.
But what about other circumstances that may create threats to our integrity or objectivity? The examples and case studies in this practice aid focus on other circumstances that may influence your behavior with respect to compliance only with the “Integrity and Objectivity Rule” — that is, matters that fall under the “Independence Rule” are not specifically addressed in this practice aid. This practice aid applies to all professional services that a member provides to clients or employers.
The AICPA and state CPA societies participate in the Joint Ethics Enforcement Program. The division's Enforcement site contains information about the enforcement process.
Members in business and industry
The AICPA requires that all members, including those in business and industry, adhere to the AICPA Code of Professional Conduct. The Ethics Division's Members in Business and Industry site has been designed to assist our members with the application of the rules of conduct and their interpretations, as they apply.
What would you do if you were requested to post a sale entry without the proper paperwork?
Watch a brief video!