The CPA's Guide to Professional Ethics

This work provides insights into AICPA Code of Professional Conduct, including the information on the Independence Standards Board. It explains and interprets the code, illustrating how each state's ethics requirements vary.

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New guidance is constantly being provided to accountants by the Professional Ethics Executive Committee and the Independence Standards Board. CPAs and other financial professionals need a clear and up-to-date understanding of the complex AICPA Code of Professional Conduct, the definitive ethical guidelines of the profession. This work provides insights into this stringent code, including the information on the Independence Standards Board. With the use of diagrams, flowcharts, and other tools, the authors explain and interpret the code and illustrate how each state's ethics requirements vary from those of the AICPA.