Applying the AICPA Code of Professional Conduct

The American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct (Code) contains the rules that guide members in the performance of their professional responsibilities. The Code has substantially evolved over the years and in many ways is more complex than it once was. This article identifies the key elements of the Code and related guidance that can help you apply and stay current with the AICPA Code.

Click the Newsletter PDF to read the article.

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