What AICPA Code of Ethics requires
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.
Pillar: Legal & IP Sovereignty · Authority: American Institute of Certified Public Accountants (AICPA) · Version: 1.1.0 · Last updated:
Primary source: https://www.aicpa-cima.com/topic/ethics/code-of-professional-conduct
SHA-256 integrity: 8c4a899558d33469814299ec571319af40eb9a84a1100b48177979359900df7e
Primary Citations — 10 traced to source
- AICPA Code of Professional Conduct - ET §0.300 (Principles of Professional Conduct)
- AICPA Code of Professional Conduct - ET §1.010.010 (Conceptual Framework - Threats and Safeguards)
+ 8 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
Access
- Discovery (free): /api/v1/nodes/aicpa-code-ethics.json — 6-field metadata
- Vault (full node): /api/v1/vault/nodes/aicpa-code-ethics.json — full 13-key payload, $0.01 USDC (L402/Skyfire/Direct Base)
- Canonical URL: https://bidda.com/intelligence/aicpa-code-ethics
- Back to registry: Browse all 10,099 compliance nodes