Code of Professional Conduct

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.

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.

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 pub.aicpa.org/codeofconduct.

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.

Revised AICPA code of ethics … What’s the fuss?

If all goes as planned, a revised AICPA Code of Professional Conduct will be adopted by the Professional Ethics Executive Committee at its Jan. 28–29 meeting. In stark contrast to today’s code, the reformatted ethics code is intuitively organized. It separates the guidance by line of business, then by topic, and topics are further broken down as necessary into subtopics and sections. In addition, a number of substantive changes were made to existing guidance.

User-friendly AICPA Code of Ethics on horizon

Ethical decisions often need to be reached quickly, but the AICPA’s Code of Professional Conduct (ethics code) is not structured for quick and easy navigation. A proposed reformatted ethics code is meant to change that. AICPA members are invited to comment on the proposal until Aug. 15. The current ethics

Ethics IQ quiz

The AICPA Code of Professional Conduct (AICPA Professional Standards) is an ever-evolving document. Periodically, the JofA publishes answers from AICPA Professional Ethics Division staff to questions asked by AICPA members via the Institute’s Ethics Hotline or on topics related to revisions to the code. This set of questions and answers

SPONSORED REPORT

Get your clients ready for tax season

Upon its enactment in March, the American Rescue Plan Act (ARPA) introduced many new tax changes, some of which retroactively affected 2020 returns. Making the right moves now can help you mitigate any surprises heading into 2022.

100th ANNIVERSARY

Black CPA Centennial, 1921–2021

With 2021 marking the 100th anniversary of the first Black licensed CPA in the United States, a yearlong campaign kicked off to recognize the nation’s Black CPAs and encourage greater progress in diversity, inclusion, and equity in the CPA profession.