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Ethics, integrity & professionalism

About this topic

CPAs are expected to maintain a level of competence to meet the profession’s technical and ethical standards, and provide valuable services to the public, employers and clients. Based on the AICPA Competency Framework: Assurance, these learning resources are designed to help you understand the knowledge and skills necessary to perform high-quality compilation, review, attest, and audit engagements. You’ll also find resources here to support your advisory and consulting engagements.

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5 principles of high-quality ethics and compliance programmes

This article shares five principles of high-quality ethics and compliance programmes.

Article Ethics, integrity & professionalism

AICPA Plain English Guide to Independence

This Guide is designed to help you understand independence requirements under the AICPA Code of Professional Conduct.

Report Ethics, integrity & professionalism

AICPA Code of Professional Conduct

The AICPA Code of Professional Conduct provides guidance and rules to all members in the performance of their professional responsibilities.

Tool Ethics, integrity & professionalism