The principles - AICPA Code of Professional Code of Ethics
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What are the principles of the AICPA Code of Professional Conduct? What types of actions might be considered legal, yet unethical? Why is it necessary to have a code of conduct for accountants and auditors?
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The solution is described and explained in a 440 word response for what actions might be considered legal, but unethical.
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The Code of Professional Conduct promulgates a series of principles for which all members voluntarily agree to operate within through self governance and self discipline. Although not required to join the AICPA, all CPAs are encouraged to conduct themselves within the framework provided. Compliance with Conduct includes all Members who are in public practice, industry, government and education.
The overriding principle is one of honorable behavior in the performance of professional responsibilities.
Following are summary positions for each of the six areas of professional conduct taken directly from the AICPA website:
In carrying out their responsibilities as professionals, members should
exercise sensitive ...
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