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Ethics, integrity & professionalism

About this topic

Based on the AICPA Competency Framework: Governmental Auditing, these learning resources are designed to help CPAs understand the knowledge and skills necessary to perform high-quality Single Audits, Yellow Book audits, and audits of state and local government financial statements. Resources include the most up-to-date information on the Uniform Guidance and recent GASB statements including GASB Statement No. 68 and GASB Statement No. 72.

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Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course

Covers the basic tenets of ethical and professional conduct and the principles of ethics.

Course – Online,   Course – Textbook Ethics, integrity & professionalism

Professional Ethics: 2020 Update and Refresher

A refresher on important ethics requirements to ensure your services are performed with integrity and objectivity, and, where required, independence.

Course – Online Ethics, integrity & professionalism

Professional Ethics for Members in Business

An overview of the ethics standards that apply under the AICPA Code of Professional Conduct to CPAs in business and industry.

Course – Online Ethics, integrity & professionalism

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

Sample Client Disclosure Language for Outsourcing Rules

This page contains sample language which could be used to fulfill the requirement in the “Use of a Third-Party Service Provider” interpretation.

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

Frequently Asked Questions: General Ethics Questions

This page contains frequently asked questions on general ethics topics. .

Article Ethics, integrity & professionalism

Frequently Asked Questions: Nonattest Services

This page includes frequently asked questions related to nonattest services.

Article Ethics, integrity & professionalism

Frequently Asked Questions and Sample Case Studies: Network Firms

​This document includes FAQs and sample case studies to assist members in understanding the “Network and Network Firms” interpretation.

Article Ethics, integrity & professionalism

Conceptual Framework Toolkit for Independence

This toolkit assists members in the implementation of the Independence Conceptual Framework.

Tool Ethics, integrity & professionalism

Professional Ethics: Most Frequent Violations of Professional Standards Government and Not For Profit Investigations

​The AICPA Professional Ethics Division has compiled this list of quality issues found in investigations of government and not-for-profit entities audits.

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