Transcription of Professional Conduct AICPA Code of
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Copyright 2017, American Institute of Certified Public Accountants, Inc. All Rights Code ofProfessional ConductEffective December 15, for all Official Releases through December 31, 2017iiTable of ContentsPreface: Applicable to All Members .. Overview of the Code of Professional Conduct .. Principles and Rules of Conduct .. Interpretations and Other Guidance .. Structure and Application of the AICPA Code .. Structure of the AICPA Code .. Application of the AICPA Code .. Citations .. Transition Provisions .. Drafting Conventions .. Principles of Professional Conduct .. Preamble .. Responsibilities .. The Public Interest .. Integrity .. Objectivity and Independence.
.01 Interpretations of the rules of conduct are adopted after exposure to the membership, state societies, state boards, and other interested parties. The interpretations of the rules of conduct, “Definitions” [0.400], “Application of the AICPA Code” [0.200.020], and “ Citations” [0.200.030], provide guidelines about the
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