Professional Conduct AICPA Code of
Copyright 2016, American Institute of Certified Public Accountants, Inc. All Rights code ofProfessional ConductEffective December 15, for all Official Releases through August 31, 2016iiTable of ContentsPreface: Applicable to All Members ........................................ ........................................ ...... Overview of the code of Professional Conduct ........................................ ................ ........................................ ........................................ ................................... ........................................ ........................................ ................................... ........................................ ........................................ ................................... Principles and Rules of Conduct ........................................ ..................... Interpretations and Other Guidance.
0.100.010 Principles and Rules of Conduct.01 The AICPA membership adopted the Code of Professional Conduct (the code) to provide guidance and rules to all members in the performance of their professional responsibilities. The code consists of principles and rules as well as interpretations and other guidance which are discussed in 0.100.020.
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