AICPA Code of Ethics
1. Responsibilities
2. The Public Interest
3. Integrity
4. Objectivity and Independence
5. Due Care
6. Scope of Nature of Services - ANSWER-Principles of AICPA Code of Ethics
Carrying out responsibilities as professionals, members should exercise professional and moral
judgments in all activities - ANSWER-Responsibility
Members - ANSWER-perform an essential role in society
-continuing responsibility to cooperate with each toher to imporve the art of accounting, maintain the
public's confidence, and carry out the profession's special responsibilities for self-governance
Members of the American Institute of Certified Public Accountants - ANSWER-have responsibilities to all
those who use their professional services
-act in a way that will serve the public interest, honor the public trust, and demonstrate a commitment
to professionalism
-responsibility to the public
-discharge repsonsibilities with integrity, objectivity, due professional care, and a genuine interest in
serving the public
-quality services & offer a range of services
-continue to demonstrate their dedication to professional excellence - ANSWER-Public Trust
Accounting profession's public members - ANSWER-clients, credit grantors, governments, employers,
investors, the business and financial community, and other who rely on the objectivity and integrity of
members to maintain the orderly functioning of commerce
1. Responsibilities
2. The Public Interest
3. Integrity
4. Objectivity and Independence
5. Due Care
6. Scope of Nature of Services - ANSWER-Principles of AICPA Code of Ethics
Carrying out responsibilities as professionals, members should exercise professional and moral
judgments in all activities - ANSWER-Responsibility
Members - ANSWER-perform an essential role in society
-continuing responsibility to cooperate with each toher to imporve the art of accounting, maintain the
public's confidence, and carry out the profession's special responsibilities for self-governance
Members of the American Institute of Certified Public Accountants - ANSWER-have responsibilities to all
those who use their professional services
-act in a way that will serve the public interest, honor the public trust, and demonstrate a commitment
to professionalism
-responsibility to the public
-discharge repsonsibilities with integrity, objectivity, due professional care, and a genuine interest in
serving the public
-quality services & offer a range of services
-continue to demonstrate their dedication to professional excellence - ANSWER-Public Trust
Accounting profession's public members - ANSWER-clients, credit grantors, governments, employers,
investors, the business and financial community, and other who rely on the objectivity and integrity of
members to maintain the orderly functioning of commerce
