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Unethical business practices harm organizations and economies. Large-scale business failures such as Enron—as well as the more recent failures related to the global financial crisis—highlight the consequences of unethical business practices and amoral management. Professional accountants, as stewards of transparency and trust, and subject to a professional code of ethics, have a key role to play not only in upholding but in encouraging and influencing ethical behavior and decision making within their organizations. Read More
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Explains the revised AICPA Code of Professional Conduct adopted in January 2014.
Helps accountants understand the meaning of true independence and apply the latest rules to everyday practice. It includes a guide to independence, FAQs on the performance of nonattest services, and an Inadvertent Independence Violations Practice Tool should an unintentional violation of independence occur.
The Professional Ethics Executive Committee is a senior committee of the AICPA charged with the responsibility of interpreting and enforcing the AICPA Code of Professional Conduct. The site contains AICPA resources and a hotline.
July 22, 2014 - London Evening Standard
July 15, 2014 - Reuters
July 15, 2014 - International Ethics Standards Board for Accountants
July 10, 2014 - In the Black
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