The revised AICPA Code of Professional Conduct is accessible on a dynamic electronic platform that allows users to conduct basic and advanced searches, and boasts many other features. Get ready for ...

The AICPA Professional Ethics Executive Committee (PEEC) released for public comment two exposure drafts to align the Code of Professional Conduct with international standards and to clarify members’ ...

The American Institute of CPAs is planning to revise its independence rules amid the wave of private equity investments in accounting firms. In recent years, there has been a rising wave of PE firms ...

The American Institute of Certified Public Accountants (AICPA) is a professional organization responsible for developing professional accounting ethical values. The AICPA requires professional ...

This research applies the impression management theory of exemplification in an accounting study by identifying and measuring differences in both auditor and public perceptions of exemplary behaviors.