The AICPA Code of Professional Conduct is a set of ethical guidelines and standards established by the American Institute of Certified Public Accountants to guide the behavior and decision-making of CPAs in their professional duties. This code is essential for maintaining public trust and ensuring that accountants uphold integrity, objectivity, and professionalism in their work. It serves as a framework for ethical reasoning and applies to various scenarios in accounting and finance, influencing how professionals interact with stakeholders, handle ethical dilemmas, and fulfill their responsibilities.
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