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Code Of Professional Ethics As Amended December 30, 1969, And Interpretative Opinions [1970], American Institute Of Certified Public Accountants
Code Of Professional Ethics As Amended December 30, 1969, And Interpretative Opinions [1970], American Institute Of Certified Public Accountants
AICPA Professional Standards
Ethics Opinion No. 20 is an insert. The reliance of the public and the business community on sound financial reporting and advice on business affairs imposes on the accounting profession an obligation to maintain high standards of technical competence, morality and integrity. To this end, a member or associate of the American Institute of Certified Public Accountants shall at all times maintain independence of thought and action, hold the affairs of his clients in strict confidence, strive continuously to improve his professional skills, observe generally accepted auditing standards, promote sound and informative financial reporting, uphold the dignity and honor of …
Summaries Of Ethics Rulings, American Institute Of Certified Public Accountants
Summaries Of Ethics Rulings, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
The Q&A's which follow were prepared by the staff as an aid to practitioners in resolving ethical problems. While every effort has been made to reflect accurately the files from which the Q&A's were prepared, and to avoid duplication, we recognize that we may not have been successful in every case. Therefore, it cannot be emphasized too strongly that in the summarization process an element of distortion may have been introduced in either the statement of the question or in the committee's reply. It must also be kept in mind that the ethics of the profession change to meet changing …