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 statewide committee on a rotating basis to serve three-year terms.

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

• An Issue Brief on State Marijuana Laws and the CPA Profession - Issued by the AICPA with input from COCPA and WSCPA | Updated Jan. 14, 2019
• 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
• Marijuana Blog Post from Camico
• Additional AICPA Resources
  

CPA Ethics Dilemma

Supervisor Asks You to Commit Fraud