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AICPA Code of Professional Conduct
The AICPA Code of Professional Conduct is a collection of codified statements issued by the American Institute of Certified Public Accountants that outline a CPA's ethical and professional responsibilities.〔(AICPA Code of Professional Conduct, Section ET 51.02, American Institute of Certified Public Accountants, June 1st, 2011 )〕 The code establishes standards for auditor independence, integrity and objectivity, responsibilities to clients and colleagues and acts discreditable to the accounting profession. The AICPA is responsible for drafting, revising and reissuing the code annually, on June 1. The current Code is available at the (AICPA ) Web site. For older versions of the Code, see the links below.
==History==
Joseph Edmund Sterrett outlined the debate and issues in setting up a Code of Professional Conduct in his address to the annual meeting of the American Association of Public Accountants in 1907 〔(Sterrett, Joseph Edmund. "Professional Ethics. In ''Proceedings of the Annual Meeting at St. Paul, Minn., October Fourteenth--Seventeenth, Nineteen Hundred and Seven.'' American Association of Public Accountants. Pp. 108-133 )〕 The earliest "official" version of the code of professional conduct among American accountants was issued by the American Institute of Accountants on April 9, 1917.〔(Code of Professional Conduct, American Institute of Accountants, April 9, 1917 )〕〔(Marquette, R. Penny. "Ethics, Professional." In ''History of Accounting: An International Encyclopedia,'' edited by Michael Chatfield and Richard Vangermeersch. New York: Garland Publishing, pp. 233-235 )〕
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