Whether you are just beginning your career or have been a practitioner for many (many) years, as a Certified Public Accountant you assume an obligation to adhere to the fundamental principles of integrity, objectivity and independence in all of your professional activities. These principles are the accounting profession's recognition of its responsibilities to the public, to clients, and to colleagues. They help guide CPAs in the performance of their professional responsibilities and form the foundation of ethical decision-making and actions. Those who rely on CPAs rightfully expect them to discharge their professional responsibilities with integrity, objectivity and independence. In this respect, CPAs often face conflicting pressures from clients, investors, governments, and the financial community. In resolving these conflicts CPAs must act ethically, with integrity as their guiding principle, in order to fulfill their responsibilities to all those involved.
- The AICPA Code of Professional Conduct, including recent changes to it
- The core principles of professional conduct -- integrity, objectivity, and independence
- Review the AICPA Code of Professional Conduct, including recent changes to it
- Understand the core principles of professional conduct -- integrity, objectivity, and independence
CPAs desiring to satisfy the general professional ethics requirement in Montana