Five. Accounting Codes of Conduct

  1. Ronald Duska1,
  2. Brenda Shay Duska2 and
  3. Julie Ragatz1

Published Online: 20 APR 2011

DOI: 10.1002/9781444395907.ch5

Accounting Ethics, Second Edition

Accounting Ethics, Second Edition

How to Cite

Duska, R., Duska, B. S. and Ragatz, J. (2011) Accounting Codes of Conduct, in Accounting Ethics, Second Edition, Wiley-Blackwell, Oxford, UK. doi: 10.1002/9781444395907.ch5

Author Information

  1. 1

    The Center for Ethics in Financial Services, The American College, USA

  2. 2

    Del Pizzo & Associates, USA

  1. The full AICPA code can be downloaded at

Publication History

  1. Published Online: 20 APR 2011
  2. Published Print: 11 MAR 2011

Book Series:

  1. Foundations of Business Ethics

Book Series Editors:

  1. W. Michael Hoffman and
  2. Robert E. Frederick

ISBN Information

Print ISBN: 9781405196130

Online ISBN: 9781444395907



  • accounting codes of conduct;
  • accountants' responsibility, presenting the most truthful - and accurate financial pictures of an organization;
  • accounting profession, and multiple codes of ethics - standards for accountants' behavior, adhering to letter of the law;
  • appropriate behavior for accountants;
  • AICPA Professional Code of Conduct - AICPA Code of Conduct, section devoted to principles and rules;
  • The Principles of the Code, expressing profession's recognition of its responsibilities - to the public, to clients and to colleagues;
  • meeting moral obligations, first principle - accountants must “exercise sensitive professional and moral judgments”;
  • Principle II, serving public interest - code assertion “acceptance of its responsibility to the public” as a “distinguishing mark of a profession”;
  • interpretation of Principle II, code calling for members - resolving conflicting pressures with integrity;
  • Principle IV, objectivity and independence - “Objectivity” and code, “is a state of mind, a quality lending value to a member's services”


This chapter contains sections titled:

  • AICPA Professional Code of Conduct

  • Code Principles

  • Criticisms of the Code of Conduct