Ethics

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.


How to ask a question or report an issue

Inquiries + Complaints

Three Options:

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

Inquiries may be made anonymously and/or without disclosure of the other parties that may be named if a complaint is ultimately filed. If you intend an inquiry to be anonymous, be sure to style your questions in a suitable manner.


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