AICPA Code Of Conduct

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AICPA Code of Conduct ETH/376 November 5, 2012 AICPA Code of Conduct The purpose of The American Institute of Certified Public Accountants (AICPA) is to provide services in the best interest of the public, clients, and employers. To support the mission the AICPA advocates, certifies, issues licenses, recruits, educates, focuses on standards, performance, and works with state certified public accountant organizations (American Institute of CPAs, 2012). The American Institute of Certified Public Accountants represents the Certified Public Accountants (CPAs) profession with regard to setting standards and rules for accounting professionals to follow with the public’s interest in mind. AICPA has developed standards geared…show more content…
When an individual is accepted into the AICPA, the member is obligated to perform in the best interests of the public’s trust, as the public relies on the integrity and honesty of the member. According to American Institute of CPAs (2012), “…the objectivity…of certified public accountants…to maintain the orderly functioning of commerce” (ET Section 53 - Article II the Public Interest). Expected from the public is for the member to provide quality services and demonstrate professionalism that reflects the Principles of the Code of Professional Conduct (American Institute of CPAs,…show more content…
The principle of objectivity is the obligation to be honest, impartial, and free from relationships that may impose conflicts of interest. Accounting professionals serve various interests in different capacities and regardless of service the integrity of one’s work should be protected in avoidance of jeopardizing one’s judgment. The member must also periodically assess client relationships and the responsibility of the public. Avoiding conflicts of interest while maintaining integrity, objectivity, and rendering professional services is a sure way of performing in the best interest of the

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