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The AICPA Code of Professional Conduct is a collection of codified statements issued by the American Institute of Certified Public Accountants that outline a CPA 's ethical and professional responsibilities. [1] The code establishes standards for auditor independence, integrity and objectivity, responsibilities to clients and colleagues and ...
Professional conduct is the field of regulation of members of professional bodies, either acting under statutory or contractual powers. [1] Historically, professional conduct was wholly undertaken by the private professional bodies, the sole legal authority for which was of a contractual nature. These bodies commonly established codes of ...
Companies' codes of conduct. A company code of conduct is a set of rules which is commonly written for employees of a company, which protects the business and informs the employees of the company's expectations. It is appropriate for even the smallest of companies to create a document containing important information on expectations for ...
Code of professional conduct. Members of the AICPA must attest annually to meeting the requirements for their membership types, complying with the AICPA's bylaws and upholding the AICPA's Code of Profession Conduct. Members are subject to audit and, if found to be non-compliant, may be expelled from the AICPA.
The American Psychological Association (APA) Ethical Principles of Psychologists and Code of Conduct (for short, the Ethics Code, as referred to by the APA) includes an introduction, preamble, a list of five aspirational principles and a list of ten enforceable standards that psychologists use to guide ethical decisions in practice, research, and education.
Ethical code. Ethical codes are adopted by organizations to assist members in understanding the difference between right and wrong and in applying that understanding to their decisions. An ethical code generally implies documents at three levels: codes of business ethics, codes of conduct for employees, and codes of professional practice. Code ...
Professional ethics encompass the personal and corporate standards of behavior expected of professionals. [1] The word professionalism originally applied to vows of a religious order. By no later than the year 1675, the term had seen secular application and was applied to the three learned professions: divinity, law, and medicine. [2]
The American Bar Association 's Model Rules of Professional Conduct (MRPC) are a set of rules and commentaries on the ethical and professional responsibilities of members of the legal profession in the United States. [1] Although the MRPC generally is not binding law in and of itself, it is intended to be a model for state regulators of the ...
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