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Six Principles of the AICPA Code
- Public Interest
- Objectivity and Independence
- Due Care
- Scope and Nature of Services
Exercise sensitive professional and moral judgement in ALL activities
- Act in a manner that:
- Serves the public interest
- Honors the public trust bestowed on you
- Demonstrates your commitment to professionalism
In order to maintain and broaden public confidence, you must perform all your professional responsibilities with the highest sense of integrity.
- Be free of conflicts of interest in discharging your professional duties.
- Intellectually Honest
- Be independent in fact and appearance.
- Are not involved in relationships that may appear to impair your objectivity.
- Follow the technical and ethical standards
- Always try to improve: competence and quality of service
- Carry out professional responsibilities to the best of your ability.
Scope and Nature of Services
Observe all the principles in determining the scope and nature of services that you will provide.
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