Professional Ethics

The PICPA Professional Ethics Committee is responsible for investigating complaints against members, maintaining the PICPA Code of Professional Conduct, monitoring global ethics trends, and ethics education and outreach. Members are elected to this state-wide committee on a rotating basis to serve three-year terms.

Codes of Professional Conduct

A PICPA Code of Professional Conduct
Effective Dec. 15, 2014
AICPA Code of Professional Conduct
Current and previous versions
A Changes to PICPA and AICPA Codes of Professional Conduct
Effective Dates Vary

Changes to the PICPA Code of Professional Conduct

Adopted by PICPA Council on Sept. 30, 2014

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Ethics Complaints

The Professional Ethics Committee investigates complaints against PICPA members for violations of the Code of Professional Conduct. The Pa. Department of State Professional Compliance Office investigates complaints against all practitioners in Pennsylvania on behalf of the State Board of Accountancy.

Disciplinary Actions

View PICPA Professional Ethics Committee disciplinary actions.

Ethics & Marijuana

Department of Revenue Medical Marijuana FAQ Sheet
Banking for Marijuana: Is It Worth the Risk?
Though Medical Marijuana Is Legal in Pa., Can CPAs Ethically Serve Clients in the Cannabis Industry?
CPAs with Clients in the Marijuana Industry Need to Consider Risks
An Issue Brief on State Marijuana Laws and the CPA Profession - AICPA with input from COCPA and WSCPA, Updated January 8, 2016

CPA Ethics Dilemma

Supervisor Asks You to Commit Fraud

Ethics CPE

Professional Ethics (Health Care Conference)
Professional Ethics (Health Care Conference)

On-Demand | CPE Credit: 1-Ethics
Ethics: Critical Thinking for the CFO, Controller, and Industry Accountant
Ethics: Critical Thinking for the CFO, Controller, and Industry Accountant

On-Demand | CPE Credit: 2-Ethics

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Future CPAs

Pennsylvania CPA Foundation