The AICPA Code of Conduct

The AICPA Code of Conduct is based on six principles; (1) responsibilities (2) serve the public interest (3) integrity (4) objectivity and independence (5) due care and (6) scope and nature of services. These principles are required practices for all certified public accountants who are members of the AICPA.1. Responsibilities: Every professional has the obligation and duty to perform every action in order to complete the tasks that were assigned. All members need to work together to ensure that all responsibilities are met in a timely and respective manner.2. Integrity: This principle can be easily violated by professionals as they can perform actions that are deemed inappropriate. Professionals need to be honest in their work and follow the code of conduct principles. Integrity also is a characteristic of the person performing the action.Respond 2The Professional conduct standards that the AICPA members must adhere to are Responsibilities, The Public Interest, Integrity, Objectivity and Independence and Due Care. In my opinion the most violated standards are Responsibility and objectivity and independence.Responsibility: Often times people forget the responsibility they have to report certain things to shareholders and the general public. Sometimes accountants get caught up in pleasing certain shareholders or even trying to gain from a company that they violate the responsibility of reporting the truth and doing what they were hired to do! They have a responsibility to report on mishandling of money or any issues that may raise a red flag, but often times they just turn a blind eye.OObjectivity and independence: Under the AICPA Code of Professional Conduct, in the performance of any professional service, a member must maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts. It is really hard to be objective and not biases in this day and age. With the internet and social media, you often come across information that causes you to be objective without even realizing it. But they should try not to have conflict of interest and this is the part that most people violate. Conflict of interest can be as simple as having stock in the company you are an accountant for.

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