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

The primary purpose of the AICPA Code of Professional Conduct is to guide members in ethical behavior. This code provides a framework for ethical decision-making and establishes standards of professional conduct for CPAs. It emphasizes integrity, objectivity, independence, and professional behavior, which are essential attributes for maintaining public confidence in the accounting profession.

While enhancing the quality of accounting practices and regulating financial reporting are crucial aspects of the profession, they are not the main focus of the Code itself. The Code serves as a foundation for ethical conduct, helping CPAs navigate complex situations that may arise in their professional duties. Additionally, while there are legal standards that accountants must adhere to, the enforcement of such standards typically falls under regulatory bodies rather than being a primary function of the AICPA Code. Therefore, guiding ethical behavior is the central aim of this code, ensuring that its members conduct their work with professionalism and integrity.