AICPA Code of Professional Conduct
GPTKB entity
Statements (25)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
professional code of ethics
|
| gptkbp:appliesTo |
gptkb:Certified_Public_Accountants
|
| gptkbp:contains |
gptkb:Ethics_Rulings
Principles Rules Interpretations |
| gptkbp:enforcedBy |
gptkb:AICPA_Professional_Ethics_Division
|
| gptkbp:firstIssueDate |
1988
|
| gptkbp:focusesOn |
independence
integrity objectivity due care scope and nature of services |
| https://www.w3.org/2000/01/rdf-schema#label |
AICPA Code of Professional Conduct
|
| gptkbp:issuedBy |
gptkb:American_Institute_of_Certified_Public_Accountants
|
| gptkbp:purpose |
establish ethical standards for CPAs
|
| gptkbp:relatedTo |
education
government accounting public accounting private accounting |
| gptkbp:updated |
periodically
|
| gptkbp:website |
https://www.aicpa.org/resources/article/aicpa-code-of-professional-conduct
|
| gptkbp:bfsParent |
gptkb:Certified_Public_Accountant
gptkb:Certified_Public_Accountant_(CPA) |
| gptkbp:bfsLayer |
6
|