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.
Inquiries + Complaints
- Send your inquiry via email to Allen@Montana.CPA
- Contact a member of our Ethics Committee - click here
- 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.
Here are 3 new Q&As on the "Information System Services" interpretation. In addition to the related podcast miniseries, division staff have published these questions and answers to help clarify the revised interpretation.
Conceptual framework toolkit updates. AICPA has updated the conceptual framework toolkits to align with international role and mindset requirements.
Want to know how to approach an ethical issue as it applies to your CPA credential? The AICPA recently published an article with information on how to think about issues and where to find guidance.
Hear about the exposure drafts directly from Nancy Miller, a PEEC member who chairs the task force responsible for the proposed code revisions related to compliance audits. Nancy and Melissa Powell, a manager in the ethics division, talk about the changes, why PEEC believes they’re necessary, and what they’d like to hear from you. Never miss an episode. You can follow Ethically Speaking at Apple Podcasts, Google Podcasts, Spotify, or wherever you stream content. Just search for “Ethically Speaking” and look for our jolly citrus logo