Transcription of AICPA Ethics Codification Project
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AICPA Ethics Codification Project
AICPA Ethics Codification Project Briefing Paper In December 2008, the AICPA launched the Ethics Codification Project to reformat and enhance its Ethics literature so that members and other users of the AICPA Code of Professional Conduct could apply the rules and reach correct conclusions more easily and intuitively. Similar to the FASB Accounting Standards Codification TM the literature was put into a logically structured, topical format and re-drafted using consistent wording conventions and styles. After four years of planning, drafting and pilot testing, the AICPA plans to expose the revised AICPA s Code of Professional Conduct (the AICPA Code) for comment on April 15, 2013. The following summary provides an overview of the Project in a question and answer format.
AICPA Ethics Codification Project ... converging the AICPA Code with the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants (IESBA Code). As a member body of the International Federation of Accountants (IFAC), the AICPA agrees to have ethics standards .
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