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Aicpa Code Of Professional Ethics

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The AICPA is a significant component in rule-making and standard-setting in the profession. This organization has been setting ethical standards and publishing the Code of Professional Conduct for the profession since the early 1900s. A Code of Professional Conduct is necessary for any profession to help maintain strict ethical standards. Code of Professional Conduct is considered as the foundation of ethical reasoning in the accounting profession. The code is comprised of a preamble and six articles. The preamble and the six principles should help serve as a foundation and assist accountants to overcome any emerging ethical issues with ease. Accountants encounter ethical issues on a daily basis regardless of the industry he or she is

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