PICPA - Professional Ethics


Professional Ethics

Codes of Professional Conduct
Ethics Complaints
Disciplinary Actions
  • View PICPA Professional Ethics Committee disciplinary actions.

 
Additional Guidance and Resources

Find a variety of resources, including an ethics decisions tree for CPAs in business and industry, Yellow Book 2011 documentation aid, and links to other ethics organizations.


State Board finalizes Ethics CPE requirement

The PA State Board of Accountancy recently announced that the 4-hour ethics requirement, as part of a licensee’s overall 80 hour biennial requirement, will be in effect for the current reporting period. All licensees will be required to obtain 4 hours of ethics CPE by December 31, 2013, to renew their license for the 2014-15 license period. View upcoming ethics seminars to fulfill the requirement.


Changes approved by PICPA Council in December 2012

Revised Interpretation Under Rule 101, Independence pdf

New Interpretations Under Rule 505 pdf


Featured Article

Ethics Evolution in the Era of Sarbanes-Oxley

Pennsylvania CPA Journal, Winter 2012