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Code of professional ethics, Effective March 1, 1973; March 1975 edition;Concepts of professional ethics [1975];Rules of conduct [1975];Interpretations of rules of conduct [1975]

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Title	Code of professional ethics, Effective March 1, 1973 March 1975 edition Concepts of professional ethics [1975] Rules of conduct [1975] Interpretations of rules of conduct [1975]
Author	American Institute of Certified Public Accountants
Subject	Accountants -- Professional ethics -- Standards -- United States
Abstract	This document consists of three parts. The first part, Concepts of Professional Ethics, is a philosophical essay approved by the professional ethics division. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and required the approval of the membership before the Rules became effective. It is printed on colored pages to facilitate identification. The third part, Interpretations of Rules of Conduct, consists of interpretations which have been adopted, after exposure to state societies and state boards, by the executive committee of the professional ethics division to provide guidelines as to the scope and application of the Rules without limiting such scope or application. Members who depart from such guidelines shall have the burden of justifying such departure in any disciplinary hearing.
Date-Issued	1975
Source	Originally published by: American Institute of Certified Public Accountants
Rights	Copyright and permission to reprint held by: American Institute of Certified Public Accountants
Type	Text
Format	PDF page image with corrected OCR scanned at 400 dpi
Digital Publisher	University of Mississippi Library. Accounting Collection
Date-Digitally Created	2012
Language	eng
Identifier	CPE-1975 and cover

Title	Page 1
Description-Abstract	Code of Professional Ethics Concepts of Professional Ethics Rules of Conduct Interpretations of Rules of Conduct Effective March 1, 1973 March 1975 Edition AI CPA American institute of Certified Public Accountants

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