Professional Ethics

PICPA Code of Professional Conduct

ET Section 51 - Preamble

.01
Membership in Pennsylvania Institute of Certified Public Accountants is voluntary. By accepting membership, a certified public accountant assumes an obligation of self-discipline above and beyond the requirements of laws and regulations.

.02
These Principles of the Code of Professional Conduct of Pennsylvania Institute of Certified Public Accountants express the profession's recognition of its responsibilities to the public, to clients, and to colleagues. They guide members in the performance of their professional responsibilities and express the basic tenets of ethical and professional conduct. The Principles call for an unswerving commitment to honorable behavior, even at the sacrifice of personal advantage.

Back to PICPA Code of Conduct