AICPA Ethics
Find everything the AICPA Ethics Division publishes for U.S. auditors and accountants, from the Code of Professional Conduct to Ethics Q&As, PEEC meeting materials, enforcement information and activities, and tools and resources.
Contact the Ethics Hotline at 888-777-7077 (option 3, option 3) or ethics@aicpa.org.
Notice
The AICPA is looking into allegations published anonymously about the business practices of a compliance vendor that offers Systems and Organization Control (SOC) services. If auditors involved in these matters are found to have not performed audits in accordance with professional standards, not been enrolled in peer review, and/or are unlicensed, the AICPA will take action with respect to its members. In addition, the AICPA assists governmental regulators – including referrals to state boards of accountancy and other entities as appropriate – regarding unlicensed firms and practitioners.
More broadly, we continue to emphasize that SOC services should be thoroughly evaluated by service organizations and CPA firms. The AICPA promulgates the professional standards for SOC engagements and also offers resources for CPAs, service organizations, and users and user entities on our website.
Standard-Setting News
Standard-Setting News
Resources
Find the AICPA Code of Professional Conduct, questions and answers, practice aids and toolkits, CPE and many other ethics-related resources.
Resources
Find the AICPA Code of Professional Conduct, questions and answers, practice aids and toolkits, CPE and many other ethics-related resources.