Concepts of professional ethics [1985];Rules of conduct of the code of professional ethics as amended January 6, 1983 [1985];Bylaws and implementing resolutions of Council as amended May 15, 1985 [1985]

Abstract

"Concepts of Professional Ethics" is a philosophical essay approved by the professional ethics division. The essay suggests behavior which CPAs should strive for beyond the minimum level of acceptable conduct set forth in the Rules of Conduct. It has not been subjected to vote of the membership and is not intended to establish enforceable standards. The Rules of Conduct have been adopted by the membership and the AICPA Bylaws, section 7.4, provide that members who violate the Rules of Conduct are subject to discipline. The Rules of Conduct as set forth herein are further amplified by rulings and interpretations contained in AICPA Professional Standards, vol. 2. Bylaws and implementing resolutions of Council as amended May 15, 1985