{
  "node_id": "aicpa-code-ethics",
  "title": "AICPA Code of Ethics",
  "domain": "Legal & IP Sovereignty",
  "version": "1.1.0",
  "last_updated": "2026-04-10",
  "bluf": "The AICPA Code of Professional Conduct (ET §0.300) establishes binding ethical standards for Certified Public Accountants in public practice and business. The Code requires CPAs to maintain independence in all attest engagements - any direct or material indirect financial interest in an audit client creates an impairment with no de minimis exception. The Conceptual Framework (ET §1.010.010) mandates evaluation of five threat categories (self-interest, self-review, advocacy, familiarity, and intimidation) and application of safeguards before accepting or continuing any engagement. Key operational requirements include: 40 hours of continuing professional education annually, 7-year documentation retention under PCAOB Rule 4003, engagement quality review by a second partner for all public company audits, prohibition on management functions and bookkeeping for audit clients under SOX §201, and confidentiality breach notification within 24 hours. Violations expose CPAs to AICPA Ethics Division investigation, state board disciplinary action, license revocation, and SEC or PCAOB enforcement proceedings for registered firms.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "ifac-ethics-accountants",
    "pcaob-audit-standards",
    "sarbanes-oxley-act-sox",
    "gaap-us-framework",
    "sarbannes-oxley-404"
  ],
  "primary_citations_count": 10
}