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The rules we agree to follow

Code of Professional Conduct

Membership in the Montana Society of Certified Public Accountants and the American Institute of Certified Public Accountants is voluntary. By becoming a member of MTCPA and/or AICPA, a certified public accountant agrees to adhere to the profession's Code of Professional Conduct.

The Principles of the Code of Professional Conduct of the American Institute of Certified Public Accountants expresses the profession's recognition of its responsibilities to the public, its clients and colleagues. The Code guides members in the performance of their professional responsibilities and expresses basic tenets of ethical and professional conduct. The Principles call for an unwavering commitment to honorable behavior, even at the sacrifice of personal advantage.

ask an ethics question


If you have general questions or wish to make an inquiry, please feel free to call a committee member listed on the call list for each month, or email Allen

Inquiries may be made anonymously and/or without disclosure of the other parties that may be named if a complaint is ultimately filed. You should note, however, that if an inquiry is made with MTCPA, either in writing or by phone, and the inquiry is self-evident of a possible ethics violation, MTCPA may open a case even without your complaint. If you intend an inquiry to be anonymous, which is perfectly acceptable, please be sure to style your questions in a suitable manner.

Report an issue


The Professional Ethics Committee investigates complaints against MTCPA members. Complaints may be submitted in the following ways: 

  1. Send your inquiry via email to Allen@Montana.CPA
  2. Contact a member of our Ethics Committee
  3. Mail your complaint:

The Montana Society of CPAs
Ethics Committee
PO Box 138
Helena MT 59624-0138

MTCPA will conduct an initial review of the complaint and, if necessary, an investigation of the matter in accordance with the procedures of the Joint Ethics Enforcement Program. Please note that the procedures of the Joint Ethics Enforcement Program require that an investigation be conducted in a confidential manner and that the results not be made public, with the following exceptions: (a) if after investigation, the matter is referred to a hearing panel of the Joint Trial Board, and the panel finds one or more members guilty of violating the Code of Professional Conduct, or (b) the investigation results in a settlement agreement involving membership rights (i.e. Suspension or expulsion) and the member agrees to publication, the results will be published.

Remember, not every complaint will necessarily result in an investigation and MTCPA cannot open a case for investigation without prima facie evidence that a violation has occurred. So, please be thorough and descriptive in your complaint, should you decide to file one with MTCPA.

To determine whether an individual is a member of MTCPA, please call 406-442-7301.

Members: See here about responding to a complaint made against you.