Professional ethics

Effective dates extended for 3 AICPA ethics interpretations

As a result of the coronavirus pandemic, the AICPA Professional Ethics Executive Committee voted to extend by one year the effective dates of AICPA ethics interpretations on information systems services, state and local government client affiliates and leases.

A framework for maintaining ethics compliance

The “Conceptual Framework for Members in Public Practice” provides useful guidance for situations that are not explicitly addressed by the AICPA Code of Professional Conduct.

PEEC updates 2 ethics interpretations

The AICPA Professional Ethics Executive Committee (PEEC) has issued revised ethics interpretations addressing state and local government client affiliates and provision of information system services to attest clients.

PEEC issues new and revised interpretations

The AICPA Professional Ethics Executive Committee has adopted revised interpretations of the “Independence Rule” related to leases and client affiliates and a new interpretation under the “Confidential Client Information Rule” of the AICPA Code of Professional Conduct.

Are you really able to use the term CPA?

If your CPA license is inactive, expired, or was issued in a state other than the one where you live or work, you may not be able to use “CPA” alongside your name.

How to hire an ethical hacker

Rob Goldberg, a principal at Deloitte, offers advice on why companies should hire an ethical hacker and how such a hacker can bolster cybersecurity.

A new take on ethics and independence

A recently issued international code of ethics for professional accountants emphasizes compliance with fundamental principles, independence, and application of the conceptual framework to address threats to compliance.

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Getting leases in line

ASC Topic 842 is a relatively simple standard that can mean profound changes for organizations with leases. This report examines what makes this standard challenging and describes new ways for CPAs to add value.