Tag Archives: AICPA Code

Boards Urged to Study Codification

State Board Report July 2013 Find someone on your State Board to review the AICPA’s Code of Conduct’s codification and then have him or her come back to discuss it with the entire Board as to its implications for your state, advised NASBA Director-at-Large and Ethics Committee Chair Raymond N. Johnson (OR), at the Eastern…

AICPA and IFAC Codes: Significant Differences

April 2009 IFAC — Professional accountants are required to apply the conceptual framework to comply with the fundamental principles of the IFAC Code. AICPA — AICPA members are required to comply with rules, not the principles, of the Code. Therefore, based on the current structure of the AICPA Code, principles may not be enforced. Certain principles…