AICPA Ethics Decision Tree

One hallmark of the CPA profession is our commitment to a Code of Conduct. This Code details our responsibilities, and our CPA certificate demands compliance with it. Ethical conduct is never out of vogue in the CPA profession, and this professional code is what sets us apart from our noncertified colleagues. There is no compromise. The Code of Conduct applies to all AICPA members whether employed in business and industry, public practice, government or academia. When faced with a work-related ethical issue, we have been taught to challenge the situation and if it is not resolved to our satisfaction (in the context of GAAP) we should resign.<p> Ethical conduct is never out of vogue in the CPA profession, and this professional code is what sets us apart from our noncertified colleagues. <p> https://www.aicpa.org/interestareas/businessindustryandgovernment/resources/professionaldevelopment/ethicsdecisiontree.html <p> The newer decision tree: https://www.aicpa.org/content/dam/aicpa/interestareas/professionalethics/resources/ethicsenforcement/downloadabledocuments/ethics-decision-tree-business.pdf