Video: Introduction to AICPA Code of Professional Conduct

This lesson provides an overview of the AICPA Code of Professional Conduct, which serves as a guidebook on ethical behavior for CPAs and AICPA members. The lesson emphasizes key requirements of the code, such as acting with integrity, objectivity, due care, and competence, as well as maintaining confidentiality and disclosing potential conflicts of interest. Additionally, the lesson highlights the responsibility of CPAs in serving the public interest and notes that many state boards of accountancy have adopted the AICPA code or created their own. Throughout the lesson, Nick Palazzolo emphasizes the importance of understanding and adhering to these ethical standards as a CPA.