Ace the AICPA Challenge 2026 – Master Your CPA Journey with Confidence!

The establishment of standards for CPA conduct in public accounting is primarily the responsibility of the American Institute of Certified Public Accountants (AICPA) and related regulatory bodies. The AICPA plays a crucial role by formulating ethical guidance and professional standards that CPAs must adhere to in their practice. This includes the Code of Professional Conduct, which sets out principles and rules that govern the behavior of CPAs. Regulatory bodies, such as the Public Company Accounting Oversight Board (PCAOB) and state boards of accountancy, further bolster these standards by implementing regulations and oversight mechanisms to ensure compliance with ethical practices.

While individual CPAs and their employers may influence specific conduct in their work environments, they operate within the framework established by the AICPA and relevant regulatory entities. The accounting profession indeed comprises various participants, but the formal responsibility for establishing conduct standards lies with recognized organizations like the AICPA and regulatory authorities.