AICPA Code of Professional Conduct

The AICPA Code of Professional Conduct is a set of ethical guidelines for Certified Public Accountants (CPAs). It ensures they act with integrity, objectivity, and professionalism while serving clients and the public. The code emphasizes honesty, maintaining independence, and avoiding conflicts of interest. It also guides CPAs to perform their work diligently and uphold the reputation of the accounting profession. Overall, it helps ensure trust and quality in financial reporting and advice, safeguarding public confidence in the profession.