Accounting Professional and Ethical Standards Board

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.

SmartPros - Professional Resources for Accounting, Finance, HR, Insurance and Law.

The Professional Ethics Executive Committee (PEEC) is a senior committee of the AICPA charged with interpreting and enforcing the AICPA Code of Professional Conduct.


Ethics | The profession | Accounting | Library | ICAEW

New AICPA ethics standards address independence, confidentiality, and transfer of client files related to mergers and acquisitions.

The authors distill research published in tax and accounting journals of interest to busy practitioners. This article focuses on academic research in ethics.