Jonathan Weindel
ETH/376
3/2/2015
Shanaika Muldrow
AICPA Code of Professional Conduct The AICPA Code of Professional Conduct is a voluntary group of CPA’s that embody the principle of “professional based responsibilities despite personal benefit or gain” (Mintz and Morris, 2011, page 14). The AICPA Code of Professional Conduct has six responsibilities that help CPA’s meet and exceed obligations to the public. These six responsibilities include responsibilities, the public interest, integrity, objectivity and independence, due care, and the scope and nature of services. Most importantly, this code of conduct is put into place to ensure the reliability, integrity, honesty, and unbiased information is put into place while serving a purpose to the community. The three most important principles of this code would be integrity, objectivity and independence, and the scope and nature of services.
The Three Most Important Principles …show more content…
Integrity is shown by CPA’s by providing the public “by honest and candid about confidentiality and not giving into personal gain and benefits over public trust” (Mintz and Morris, 2011, page 14-15). Integrity is an essential point in accounting due to the amount of detail that comes with the job. For people of the company and public, understanding and computing numbers is one job most would not understand, especially the ratios aspects. In other words, it would almost have to be obvious mistakes everyone would have to understand in order to point out