Do you have questions about CPA Ethics?
Here are some resources to help guide you to finding answers to Ethical questions regarding CPAs:
Ethics Hotline
Whether you are a CPA with a question about how to ethically handle a difficult situation, either within your organization or firm, or with a client or another CPA or a consumer utilizing the services of a CPA who appears to be acting in an unethical manner. The Indiana CPA Society’s ethics committee is here for you. Each month a different member of the ethics committee volunteers to take calls on our Ethics Hotline, advising members on how to best deal with potential ethical dilemmas and assisting members of INCPAS and consumers related to complaints about potentially unethical behavior by CPAs.
The ethics committee is a resource for any professional ethics questions you may have. You can call the Society at (317) 726-5000 and ask for the ethics hotline.
Code of Professional Conduct and Indiana Accountancy Act
All licensed CPAs in Indiana are bound by the AICPA Code of Professional Conduct and by Indiana Statutes regulating the profession. The AICPA Code of Professional Conduct consists of principles and rules as well as interpretations and other guidance. The Indiana Statutes regulating the profession supercede the AICPA Code of Professional Conduct if there are any differences between the Code or the Statutes.
The role of the Indiana CPA Society regarding Ethics Enforcement
The Indiana CPA Society is a membership organization and can only enforce the AICPA Code of Professional Conduct in issues related to its’ members. The Society does not have the authority to take any action related to a CPAs license. Those matters are handled by the Indiana Board of Accountancy.
How to File an Ethics Complaint
All ethics complaints against an INCPAS or AICPA member should be submitted in writing. Letters of complaint should be mailed “Personal & Confidential” to:
Indiana CPA Society Ethics Committee
900 E. 96th St., #250
Indianapolis, IN 46240
Or to:
AICPA
202 Leigh Farm Rd.
Durham, NC 27707
Attn: Professional Ethics Division
In most cases the AICPA will conduct an initial review of the complaint and, if necessary, an investigation of the matter in accordance with the procedures of the Joint Ethics Enforcement Program. Please note the procedures of the Joint Ethics Enforcement Program require an investigation be conducted in a confidential manner and the results not be made public, with the following exceptions: (a) if after investigation, the matter is referred to a hearing panel of the Joint Trial Board, and the panel finds one or more members guilty of violating the Code of Professional Conduct, or (b) the investigation results in a settlement agreement involving membership rights (i.e. suspension or expulsion) and the member agrees to publication, the results will be published.
Joint Ethics Enforcement Program (JEEP)
The AICPA, Indiana and each state societies have respective codes of professional conduct that their members are obligated to observe as a condition of their membership. The provisions of the Indiana code is identical with the provisions of the AICPA Code of Professional Conduct. Because of this identity and similarity, and because it is not uncommon for a CPA to be a member of both the AICPA and one or more state societies, the AICPA, Indiana and virtually all of the state societies have joined together to create the Joint Ethics Enforcement Program (JEEP).
For more information, contact Jenny Norris at (317) 726-5021 or 1-800-272-2054.
