AICPA Code of Professional Conduct Effective December 15, 2014 (early implementation permitted). Copyright © 2014, American Institute of Certified Public Accountants, Inc. All Rights Reserved. This PDF created using content in the online system as of 6/23/2014 Table of Contents Preface: Applicable to All Members ...................................................................................... 1 0.100 Overview of the Code of Professional Conduct ........................................................ 1 .01 ................................................................................................................... 1 .02 ................................................................................................................... 1 .03 ................................................................................................................... 1 0.100.010 Principles and Rules of Conduct ............................................................. 1 0.100.020 Interpretations and Other Guidance .......................................................... 1 0.200 Structure and Application of the AICPA Code ......................................................... 2 0.200.010 Structure of the AICPA Code ................................................................. 2 0.200.020 Application of the AICPA Code .............................................................. 2 0.200.030 Citations ............................................................................................. 3 0.200.040 Transition Provisions ............................................................................ 4 0.200.050 Drafting Conventions ............................................................................ 4 0.300 Principles of Professional Conduct ........................................................................ 4 0.300.010 Preamble ............................................................................................ 4 0.300.020 Responsibilities .................................................................................... 4 0.300.030 The Public Interest ............................................................................... 5 0.300.040 Integrity .............................................................................................. 5 0.300.050 Objectivity and Independence ................................................................. 5 0.300.060 Due Care ............................................................................................ 6 0.300.070 Scope and Nature of Services ................................................................. 7 0.400 Definitions ........................................................................................................ 7 .01 ................................................................................................................... 7 .02 ................................................................................................................... 7 .03 ................................................................................................................... 8 .04 ................................................................................................................... 8 .05 ................................................................................................................... 8 .06 ................................................................................................................... 8 .07 ................................................................................................................... 8 .08 ................................................................................................................... 9 .09 ................................................................................................................... 9 .10 ................................................................................................................... 9 .11 ................................................................................................................... 9 .12 ................................................................................................................... 9 .13 .................................................................................................................. 10 .14 .................................................................................................................. 10 .15 .................................................................................................................. 10 .16 .................................................................................................................. 10 .17 .................................................................................................................. 11 .18 .................................................................................................................. 11 .19 .................................................................................................................. 11 .20 .................................................................................................................. 11 .21 .................................................................................................................. 11 .22 .................................................................................................................. 11 .23 .................................................................................................................. 11 .24 .................................................................................................................. 12 .25 .................................................................................................................. 12 .26 .................................................................................................................. 12 .27 .................................................................................................................. 12 .28 .................................................................................................................. 12 .29 .................................................................................................................. 12 ii AICPA Code of Professional Conduct .30 .................................................................................................................. 13 .31 .................................................................................................................. 13 .32 .................................................................................................................. 13 .33 .................................................................................................................. 13 .34 .................................................................................................................. 13 .35 .................................................................................................................. 13 .36 .................................................................................................................. 14 .37 .................................................................................................................. 14 .38 .................................................................................................................. 14 .39 .................................................................................................................. 14 .40 .................................................................................................................. 14 .41 .................................................................................................................. 14 .42 .................................................................................................................. 15 .43 .................................................................................................................. 15 .44 .................................................................................................................. 15 .45 .................................................................................................................. 15 .46 .................................................................................................................. 15 .47 .................................................................................................................. 15 .48 .................................................................................................................. 15 .49 .................................................................................................................. 16 0.500 Nonauthoritative Guidance ................................................................................. 16 .01 .................................................................................................................. 16 .02 .................................................................................................................. 16 .03 .................................................................................................................. 16 0.600 New, Revised, and Pending Interpretations and Other Guidance ................................ 16 0.600.010 New and Revised Interpretations and Other Guidance ................................ 16 0.600.020 Pending Interpretations and Other Guidance ............................................ 20 0.700 Deleted Interpretations