Business Commons^™

Code Of Professional Ethics, Effective March 1, 1973; March 1975 Edition;Concepts Of Professional Ethics [1975];Rules Of Conduct [1975];Interpretations Of Rules Of Conduct [1975], American Institute Of Certified Public Accountants

AICPA Professional Standards

This document consists of three parts. The first part, Concepts of Professional Ethics, is a philosophical essay approved by the professional ethics division. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and required the approval of the membership before the Rules became effective. It is printed on colored pages to facilitate identification. The third part, Interpretations of Rules of Conduct, consists of interpretations which have been adopted, after exposure to state societies and state …