AICPA Ethics

Find everything the AICPA Ethics Division publishes for U.S. auditors and accountants, from the Code of Professional Conduct to Ethics Q&As, PEEC meeting materials, enforcement information and activities, and tools and resources.

Contact the Ethics Hotline at 888-777-7077 (option 3, option 3) or ethics@aicpa.org.

Tackling the technology
PEEC Project Activity
Dec 05, 2025
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Ethics Enforcement
Apr 14, 2025
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PEEC Meeting Materials and Information
Sep 23, 2025
Tackling the technology
PEEC Project Activity
Dec 05, 2025
abstract plexus background
Ethics Enforcement
Apr 14, 2025
abstract illustration
PEEC Meeting Materials and Information
Sep 23, 2025

    Resources

    Find the AICPA Code of Professional Conduct, questions and answers, practice aids and toolkits, CPE and many other ethics-related resources.

    AICPA ethics tools and aids
    Oct 19, 2023
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    Compliance audits: Navigating Independence
    Oct 22, 2023

    Resources

    Find the AICPA Code of Professional Conduct, questions and answers, practice aids and toolkits, CPE and many other ethics-related resources.

    AICPA ethics tools and aids
    Oct 19, 2023
    abstract purple blue background
    Compliance audits: Navigating Independence
    Oct 22, 2023

      News

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      Simultaneous Employment: Official Release of New Ethics Guidance
      Sep 15, 2025
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      2309-654962_FBP_new course_LP_3_AR5_FOF_360x240.jpg
      Tax services: Proposed revisions to the Code of Professional Conduct
      Sep 15, 2025
      469.5 KB
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      Lunch & Learn: Alternative Practice Structures
      Feb 24, 2025
      1:00:00
      2024 Awards Night
      Lunch & Learn: Simultaneous employment or association with an attest client
      Jan 30, 2025
      1:00:00

      News

      abstract purple blue background
      Simultaneous Employment: Official Release of New Ethics Guidance
      Sep 15, 2025
      994.7 KB
      2309-654962_FBP_new course_LP_3_AR5_FOF_360x240.jpg
      Tax services: Proposed revisions to the Code of Professional Conduct
      Sep 15, 2025
      469.5 KB
      2410-694519 RisMan 3000x2000
      Lunch & Learn: Alternative Practice Structures
      Feb 24, 2025
      1:00:00
      2024 Awards Night
      Lunch & Learn: Simultaneous employment or association with an attest client
      Jan 30, 2025
      1:00:00
        2410-694519 RisMan 3000x2000
        Lunch & Learn: Engagements subject to SSAEs
        Jul 08, 2025
        1:00:00
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        The expertise and value of the forward-thinking accountant
        Oct 01, 2023

          Professional Insights

          Employees ‘unsure’ of company ethics guidelines for AI
          Jan 02, 2024
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          Choosing between two qualified candidates
          Dec 06, 2023
          AICPA & CIMA Insights Blog
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          Between Solid Lines: Making strong decisions amid ambiguity
          Oct 01, 2023
          AICPA & CIMA Insights Blog

          Professional Insights

          Employees ‘unsure’ of company ethics guidelines for AI
          Jan 02, 2024
          two spinning objects ball GettyImages-1177227825.jpg
          Choosing between two qualified candidates
          Dec 06, 2023
          AICPA & CIMA Insights Blog
          umbrella
          Between Solid Lines: Making strong decisions amid ambiguity
          Oct 01, 2023
          AICPA & CIMA Insights Blog
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