AICPA Articles

Article I

Responsibilities: in carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities 

Article II

The public interest: members should accept the obligation to act in a way that will serve the public interest honor the public trust, and demonstrate commitment tO professionalism

Article III

Integrity: to maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity

Article IV

Objectivity and Independence: a member should maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. A member in public practice should be independent in fact and appearance when providing auditing and other attestation services

Article V

Due care: a member should observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member’s ability

Article VI 

Scope and Nature of Services: A member in public practice should observe the principles of the Code of Professional Conduct in determining the scope and nature of services to be provided 

Article I - Responsibilities

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

Article II - the Public Interest

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

Article III - Integrity

Maintain honesty and candor in all professional relationships

article IV - Objectivity and Independence

Avoid vias, conflicts of interest, or undue influence in professional judgements 

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