PICPA - PICPA Code of Professional Conduct


PICPA Code of Professional Conduct

Pennsylvania Institute of Certified Public Accountants (PICPA) is a voluntary membership organization. PICPA members are expected to adhere to the PICPA Code of Professional Conduct, which consists of three categories of ethical standards:

  • Principles of Professional Conduct - Provide the framework for the rules and express recognition of members’ responsibilities to the public, to clients, and to colleagues.
  • Rules of Conduct and Interpretations - Govern the performance of professional services by members and provide guidelines as to the scope and application of the rules.
  • In addition, a third category, Ethics Rulings, consists of formal rulings summarizing the application of Rules of Conduct and Interpretations to a particular set of factual circumstances. A listing of applicable Ethics Rulings is available in each section of the AICPA Code of Professional Conduct. These rulings have been adopted by the PICPA Professional Ethics Committee.

New PICPA Adopts AICPA Ethics Updates

Changes approved by PICPA Council - June 22, 2014 pdf