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Practice aid: Understanding circumstances that may compromise your integrity and objectivity

Jun 01, 2021 · 531.3 KB Download

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The AICPA Code of Professional Conduct (code) currently provides guidance on evaluating threats to members’ compliance with the “Integrity and Objectivity Rule” (ET sec. 1.100.001 and ET sec. 2.100.001)1 regarding the offering or accepting of gifts or entertainment.

But what about other circumstances that may create threats to our integrity or objectivity? In such circumstances, members should apply the “Conceptual Framework for Members in Public Practice” (ET sec. 1.000.010) or the “Conceptual Framework for Members in Business” (ET sec. 2.000.010).

Download the Practice aid: Understanding circumstances that may compromise your integrity and objectivity

File name: practice-aid-integrity-objectivity.pdf

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