Question

Locate a website presenting any code of ethics, code of professional conduct, or similarly documented guidance for an accounting, auditing, or professional oversight organization.

• Possibilities include the American Institute of Certified Public Accountants (AICPA), the National Association of State Boards of Accountancy (NASBA), the Association of Certified Fraud Examiners (ACFE), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), and the Securities and Exchange Commission (SEC).
• Summarize one or more provisions of the code and address how you see the rules affecting you in your professional accounting or auditing career.

Answer 1

The American Institute of Certified Public Accountants (AICPA) is the national professional organization of Certified Public Accountants (CPAs) in the United States, with more than 418,000 members in 143 countries in business and industry, public practice, government, education, student affiliates and international associates.^[2] Founded in 1887, the organization sets ethical standards for the profession and U.S. auditing standards for audits of private companies, non-profit organizations, federal, state and local government.

The AICPA's mission is to "Power the success of global business, CPAs, CGMAs and specialty credentials by providing the most relevant knowledge, resources and advocacy, and protecting the evolving public interest." To fulfill its mission, the AICPA works with state CPA organizations and gives priority to those areas where public reliance on CPA skills is most significant.

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