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LESSON _9 - 19-5 The AICPA Code of Professional Conduct...

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19-5 The AICPA Code of Professional Conduct consists of two major sections: Principles of Professional Conduct. Rules of Conduct. Additional guidance for applying the Rules of Conduct is provided by Interpretations of Rules of Conduct. Ethics Rulings by the Professional Ethics Executive Committee 19-7 The Rules of Conduct are organized into five sections: Independence, Integrity, and Objectivity. General Standards and Accounting Principles. Responsibilities to Clients. Responsibilities to Colleagues. Other Responsibilities and Practices. The practice of public accounting consists of the performance for a client, by a member or a member's firm, while holding out as CPA(s), of the professional services of accounting, tax, personal financial planning, litigation support services, and those professional services for which standards are promulgated by bodies designated by the Council of the AICPA.
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