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AICPA Code ofProfessional ConductEffective December 15, 2014.Updated for all official releases through March 2021.Copyright 2021, American Institute of Certified Public Accountants, Inc. All Rights Reserved.
Table of ContentsPreface: Applicable to All Members . 10.100 Overview of the Code of Professional Conduct . 1.01 . 1.02 . 1.03 . 10.100.010 Principles and Rules of Conduct . 10.100.020 Interpretations and Other Guidance . 10.200 Structure and Application of the AICPA Code . 20.200.010 Structure of the AICPA Code . 20.200.020 Application of the AICPA Code . 20.200.030 Citations . 30.200.040 Transition Provisions . 40.200.050 Drafting Conventions . 40.300 Principles of Professional Conduct . 50.300.010 Preamble . 50.300.020 Responsibilities . 50.300.030 The Public Interest . 50.300.040 Integrity . 60.300.050 Objectivity and Independence . 60.300.060 Due Care . 70.300.070 Scope and Nature of Services . 70.400 Definitions . 8.01 . 8.02 . 8.03 . 9.04 . 9.05 . 9.06 . 9.07 . 10.08 . 10.09 . 10.10 . 10.11 . 10.12 . 10.13 . 11.14 . 11.15 . 11.16 . 11.17 . 12.18 . 12.19 . 12.20 . 12.21 . 12.22 . 12.23 . 12.24 . 13.25 . 13.26 . 13.27 . 13.28 . 13.29 . 13ii
AICPA Code of Professional Conduct.30 . 14.31 . 14.32 . 14.33 . 14.34 . 14.35 . 14.36 . 15.37 . 15.38 . 15.39 . 15.40 . 15.41 . 16.42 . 16.43 . 16.44 . 16.45 . 16.46 . 16.47 . 16.48 . 17.49 . 170.500 Nonauthoritative Guidance . 17.01 . 17.02 . 17.03 . 170.600 New, Revised, and Pending Interpretations and Other Guidance . 170.600.010 New and Revised Interpretations and Other Guidance . 170.600.020 Pending Interpretations and Other Guidance . 180.600.030 Temporary Enforcement Policies . 180.700 Deleted Interpretations and Other Guidance . 19.01 . 19Part 1 . 221.000 Introduction . 22.01 . 22.02 . 22.03 . 221.000.010 Conceptual Framework for Members in Public Practice . 221.000.020 Ethical Conflicts . 281.100 Integrity and Objectivity . 291.100.001 Integrity and Objectivity Rule . 29Interpretations Under the Integrity and Objectivity Rule . 291.200 Independence . 371.200.001 Independence Rule . 37Interpretations Under the Independence Rule . 371.300 General Standards . 1181.300.001 General Standards Rule . 118Interpretations Under the General Standards Rule . 1181.310 Compliance With Standards . 1201.310.001 Compliance With Standards Rule . 120Interpretations Under the Compliance with Standards Rule . 1201.320 Accounting Principles . 1201.320.001 Accounting Principles Rule . 120Interpretations Under the Accounting Standards Rule . 1211.400 Acts Discreditable . 1231.400.001 Acts Discreditable Rule . 123iii
AICPA Code of Professional ConductInterpretations Under the Acts Discreditable Rule .1.500 Fees and Other Types of Remuneration .1.500.008 Unpaid Fees .1.510 Contingent Fees .1.520 Commissions and Referral Fees .1.600 Advertising and Other Forms of Solicitation .1.600.001 Advertising and Other Forms of Solicitation Rule .Interpretations Under the Advertising and Other Forms of Solicitation Rule .1.700 Confidential Information .1.700.001 Confidential Client Information Rule .Interpretations Under the Confidential Client Information Rule .1.800 Form of Organization and Name .1.800.001 Form of Organization and Name Rule .Interpretations Under the Form of Organization and Name Rule .Part 2 .
.01 The AICPA Code of Professional Conduct (the code) begins with this preface, which applies to all members The term member, when used in part 1 of the code, applies to and means a member in public practice; when used in part 2 of the code, applies to and means a member in business; and when used in part 3 of the code, applies to and means all other members, such as those members who are .File Size: 1MBPage Count: 218
