Accounting AICPA

Article I – Responsibilities

Maintain honesty and candor in all professional relationships.

Article II – The Public Interest

Accept responsibility to uphold the public interest and maintain the reputation of the profession.

Article III – Integrity

Recognize the CPA’s duty to serve the public, clients, and profession.

Article IV – Objectivity and Independence

Avoid bias, conflicts of interest, or undue influence in professional judgments

Article V – Due Care

Exercise professional competence and strive for quality in services.

Article VI – Scope and Nature of Services

Ensure services provided are consistent with the principles of the Code and do not compromise professional standards.