AICPA Requirements/General Code of Conduct

Question 1

What are the 3 AICPA requirements?

Answer 1

1. Code of professional conduct - general
2. Code of professional conduct - Principles
3. Code of professional conduct - Rules, interpretations and Rulings

Question 2

What are the 5 general codes of professional conduct?

Answer 2

1. The code is applicable to all AICPA members, not merely those in public practice
2. Compliance with the code
3. the code provides minimum levels of acceptable conduct relating to all services performed by CPAs, unless working of a standard specifically excludes some members
4. overall structure of the code goes from very generally worded standard to more specific and operations rules
5. the principles section consist of 6 Articles