<P> The AICPA Code of Professional Conduct is a collection of codified statements issued by the American Institute of Certified Public Accountants that outline a CPA 's ethical and professional responsibilities . The code establishes standards for auditor independence , integrity and objectivity , responsibilities to clients and colleagues and acts discreditable to the accounting profession . The AICPA is responsible for drafting , revising and reissuing the code annually , on June 1 . The current Code is available at the AICPA Web site . For older versions of the Code , see the links below . </P>
<P> The AICPA Code of Professional Conduct is a collection of codified statements issued by the American Institute of Certified Public Accountants that outline a CPA 's ethical and professional responsibilities . The code establishes standards for auditor independence , integrity and objectivity , responsibilities to clients and colleagues and acts discreditable to the accounting profession . The AICPA is responsible for drafting , revising and reissuing the code annually , on June 1 . The current Code is available at the AICPA Web site . For older versions of the Code , see the links below . </P>
the aicpa 's code of professional conduct establishes
the aicpa 's code of professional conduct establishes
standards for auditor independence , integrity and objectivity , responsibilities to clients and colleagues and acts discreditable to the accounting profession
standards for auditor independence , integrity and objectivity , responsibilities to clients and colleagues and acts discreditable to the accounting profession