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Aicpa Code of Professional Conduct

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AICPA Code of Professional Conduct
The AICPA is an organization that the majority of CPAs voluntarily join. Many in the business world are aware of the AICPA Code of Professional Conduct. This code of conduct focuses primarily on the ethical and professional obligations of CPAs. Members commit to abiding by the principles of the organization which holds them accountable to stringent principles and rules which go above and beyond ordinary laws and regulations. Members are expected to be self-disciplined and conduct themselves ethically and morally at all times.
The three most important purposes of the AICPA Code of Professional Conduct are to guide their members in carrying out their responsibilities, to protect the public interest, and to enforce integrity.
The AICPA Code of Professional Conduct reminds members that they should always exercise sound moral judgments and to remember they have a responsibility to their clients and the public to make professional decisions that are both ethical and moral. If CPAs were not responsible, society would lose all respect for the profession. There would not be a safe and fair way to judge the financial stability of companies or markets. When CPAs take responsibility and act professionally, ethically, and morally, their clients and the general public can feel confident they are reviewing accurate and credible financial statements of companies or organizations.
It is crucial for CPAs to protect the public interest. The public interest encompasses many different sectors such as clients, shareholders, investors, governments, and the financial community; to name a few. CPAs are bound to protect the public and put their personal interests aside when faced with difficult decisions. The AICPA Code of Professional Conduct reminds their members to always put public interest first in all decisions. This principle reinforces the…...

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