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Unformatted text preview: 11 Rules of Conduct of AICPA Code of Professional Conduct 1. Rule 101: Independence A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council. 2. Rule 102: Integrity & Objectivity In the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others. 3. Rule 201: General Standards A member shall comply with the following standards and with any interpretations thereof by bodies designated by Council. Professional Competence : Undertake only those professional services that the member or the members firm can reasonably expect to be completed with professional competence. Due Professional Care : Exercise due professional care in the performance of professional services Planning and Supervision : Adequately plan and supervise the performance of professional services. Sufficient Relevant Data : Obtain sufficient relevant data to afford a reasonable basis for conclusions or recommendations in relation to any professional services performed. 4. Rule 202: Compliance with Standards A member who performs auditing, review, compilation, management consulting, tax, or other services shall comply with standards promulgated by bodies designated by Council....
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- Spring '08