Revised interpretation Professional Qualifications or Competencies

The AICPA Professional Ethics Executive Committee has released revisions to the “Professional Qualifications or Competencies” interpretation under the “Acts Discreditable Rule” in the AICPA Code of Professional Conduct. This revision, which is applicable to members in public practice, members in business, and other members, describes acts that would be considered a violation of the “Acts Discreditable Rule” specifically related to the Uniform CPA Examination. This update underscores the commitment of the AICPA & CIMA to maintaining the highest levels of