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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.

The CPA profession has long been bound by a distinctive ethical code that is based on the fundamental principles of integrity, objectivity, independence, due care and serving the public interest.

The AICPA Code is written by the AICPA's Professional Ethics Executive Committee (PEEC), which includes a broad representation of profession voices - including state regulators, who make up 20 percent of the committee.

Recommended Citation American Institute of Certified Public Accountants, "AICPA professional standards: Code of professional conduct and bylaws as of June 1, 2007" (2007). AICPA Professional Standards.

In 2017, we came together as AICPA & CIMA to forge a powerful international alliance that promotes accounting and finance in every corner of the world. Today, we serve 698,000 members, students and engaged professionals in 188 countries and territories.

As the national, professional organization for all Certified Public Accountants, the AICPA's mission is to power the success of global business, CPAs, CGMAs and specialty credentials by providing the most relevant knowledge, resources and advocacy, and protecting the evolving public interest.

Recommended Citation American Institute of Certified Public Accountants. Tax Executive Committee, "AICPA Professional Standards: Statements on standards for tax services as of June 1, 2002" (2002). AICPA Professional Standards.