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Prin of Prof Conduct
AICPA 6 Principles of Professional Conduct from Preface
| Term | Definition |
|---|---|
| responsibilities | in carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgement in all their activities |
| the public interest | embers should accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate a commitment to professionalism |
| integrity | to maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity |
| objectivity and independence | a member should maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. a member in public practice should be independent in fact and appearance when providing auditing and other attestation services |
| due care | a member should observe the profession's technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member's ability |
| scope and nature of services | a member in public practice should observe the Principles of the Code of Professional Conduct in determining the scope and nature of services to be provided |
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