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Developments in Ethics Guidelines for CPAs
Author(s) -
Lawson Bradley P.,
Spencer Angela Wheeler,
Turek Monika
Publication year - 2016
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.22190
Subject(s) - certification , professional conduct , accounting , code (set theory) , code of conduct , ethical code , state (computer science) , political science , business , public relations , law , computer science , set (abstract data type) , programming language , algorithm
The American Institute of Certified Public Accountants (AICPA) recently issued a revised Code of Professional Conduct (the Code). Regardless of whether or not they are members of the AICPA, most CPAs are affected by this change as most state boards of accountancy adopt the AICPA's Code as the ethical standard for CPA conduct within their state. We discuss the revised structure of the Code and important developments for all three types of CPAs contained therein. We also provide an example of how to use and search the AICPA's new interactive, online Code of Professional Conduct. © 2016 Wiley Periodicals, Inc.