Professional ethics

New international code clarifies ethics issues

The International Ethics Standards Board for Accountants released a new Code of Ethics that is designed to provide clear guidance about how accountants should deal with ethics and independence issues.

Nonattest services quiz

How much do you know about independence safeguards, documentation requirements, and other key aspects of nonattest services? Find out in this six-question quiz.

Maintaining independence with nonattest services

Clients must meet responsibilities, and safeguards can be put in place to prevent impairments to independence. Education is important for clients and CPAs, and proper documentation is a must.

What's your fraud IQ?

Organizations seeking to prevent and detect fraud can greatly boost their chances of success by instituting a strong ethics program. How can you develop and deploy a good ethics program? What are the characteristics of an ethical work environment? Test your knowledge in this month’s Fraud IQ quiz.

Applied ethics

The revised AICPA Code of Professional Conduct is accessible on a dynamic electronic platform that allows users to conduct basic and advanced searches, and boasts many other features. Get ready for the revised code’s effective date, Dec. 15, 2014, by trying to answer these questions with the new platform at

All in a dishonest day’s work

It’s difficult to believe, but sometimes CPA firm employees, and even partners, steal from clients. While a CPA firm’s leaders may believe this would never happen to them, claim experience in the AICPA Professional Liability Insurance Program demonstrates this does occur.

Ethics made easier: How to use the revised AICPA Code of Professional Conduct

The revised AICPA Code of Professional Conduct is accessible on a dynamic electronic platform that allows users to conduct and save basic and advanced searches. The platform includes features such as pop-ups for defined terms, the ability to create and name bookmarks, and create and save notes, as well as hyperlinking to content in the code and to external nonauthoritative material issued by staff of the Ethics Division.

Highlights of ethics research

The authors distill research published in tax and accounting journals of interest to busy practitioners. This article focuses on academic research in ethics.


6 key areas of change for accountants and auditors

New accounting standards on revenue recognition, leases, and credit losses present implementation challenges. This independently-written report identifies the hurdles that accounting professionals face and provides tips for overcoming the challenges.


How tax reform will impact individual taxpayers

Amy Wang, a CPA who is a senior technical manager for tax advocacy at the AICPA, answers to some of the most common questions on how the new tax reform law will impact individual taxpayers.