Which item is covered by the general standards rule of the aicpa code of professional conduct?
Which item is covered by the general standards rule of the aicpa code of professional conduct?
Additionally, all AICPA members are required to follow a rigorous Code of Professional Conduct which requires that they act with integrity, objectivity, due care, competence, fully disclose any conflicts of interest (and obtain client consent if a conflict exists), maintain client confidentiality, disclose to the ...
What are the sections of the aicpa code of professional conduct?
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.
How many parts does the aicpa code of professional conduct have?
three parts
What is the CPA Code of Professional Conduct?
Additionally, all AICPA members are required to follow a rigorous Code of Professional Conduct which requires that they act with integrity, objectivity, due care, competence, fully disclose any conflicts of interest (and obtain client consent if a conflict exists), maintain client confidentiality, disclose to the ...
What is the role of a code of professional conduct and standards of ethical behavior for accountants and auditors?
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 honorable behavior, even at the sacrifice of personal advantage.
How is the AICPA code organized?
The reformatted code is arranged into three parts. Part 1 applies to AICPA members in public practice; Part 2 to members in business; and Part 3 to all other members, including those who are retired or between jobs. ... Additionally, the code is organized by topic and where appropriate, subtopic and section.Jun 24, 2014