Ethics, Integrity & Professionalism

Topics

June 8, 2026

Making the right choice when no one is watching

When clients think nobody is watching, the CPA’s judgment becomes an even more critical guardrail between short‑term temptation and long‑term consequences.

March 10, 2025

AICPA seeks feedback on independence rules related to private equity

In response to increasing private-equity investment in accounting firms, a Professional Ethics Executive Committee (PEEC) task force has issued a discussion memorandum related to independence rules in the AICPA Code of Professional Conduct.

February 19, 2025

AICPA ethics committee corrects authoritative guidance

The Professional Ethics Executive Committee updated a list of examples related to meeting independence standards when providing recruiting services for attest clients.

July 1, 2023

A guide on when, where, and how to blow the whistle safely

The “Responding to Noncompliance With Laws and Regulations” (NOCLAR) interpretations included in the AICPA Code of Professional Conduct answer questions members in business may have about reporting fraud.

July 1, 2023

Compliance is good, but a culture of ethics is better

Finance and ethics expert Clare Levison, CPA, CGMA, explores the connection between the good life and knowing and adhering to all the standards and laws that govern the profession.

March 21, 2022

PEEC issues wide range of ethics guidance for CPAs

Ethics guidance changed this week for CPAs as a result of new interpretations and revised interpretations issued by the AICPA Professional Ethics Executive Committee.

June 1, 2021

NOCLAR proposals aim to help CPAs find the right balance

Proposals by the AICPA Professional Ethics Executive Committee and the AICPA Auditing Standards Board are designed to guide CPAs when they identify or suspect a client’s or employer’s noncompliance with laws or regulations.

FROM THIS MONTH'S ISSUE

Cannabis dispensary denied ERC

The Court of Federal Claims held that Sec. 280E, which prohibits deductions and credits for businesses trafficking in controlled substances, applies to the employee retention credit (ERC), including its refundable portion, and denied a cannabis business’s claim for a refundable ERC.