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Code of professional ethics, Effective March 1, 1973; March 1974 edition;Concepts of professional ethics [1974];Rules of Professional ethics [1974];Interpretations of rules of conduct [1974]

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Title	Code of professional ethics, Effective March 1, 1973 March 1974 edition Concepts of professional ethics [1974] Rules of Professional ethics [1974] Interpretations of rules of conduct [1974]
Author	American Institute of Certified Public Accountants
Subject	Accountants -- Professional ethics -- Standards -- United States
Abstract	This document consists of three parts. The first part, the Concepts of Professional Ethics, is a philosophical essay approved by the division of professional ethics. 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 by the division of professional ethics to provide guidelines as to the scope and application of the Rules. Members who depart from such guidelines shall have the burden of justifying such departure in any disciplinary hearing.
Date-Issued	1974
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-1974 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 1974 Edition AI CPA Certified Public Accountants American Institute of

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Code of professional ethics, Effective March 1, 1973; March 1974 edition;Concepts of professional ethics [1974];Rules of Professional ethics [1974];Interpretations of rules of conduct [1974]

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