Professional Ethics

Codes of Professional Conduct

• A About PICPA's Code of Professional Conduct and Recent Changes

• A PICPA Code of Professional Conduct
  Effective with changes through August 2017

• AICPA Code of Professional Conduct 
  

  Current and previous versions 

Ethics Complaints

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

• How to file a complaint
• How to respond to a complaint

Disciplinary Actions

Ethics & Marijuana

• Clearing the Smoke: Medical Marijuana and ABLE from the CPA Perspective
  On-Demand | 1-Tax
• 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 Jan. 8, 2016
• Marijuana Blog Post from Camico
• Additional AICPA Resources
  

CPA Ethics Dilemma

Supervisor Asks You to Commit Fraud