The AICPA Code of Professional Conduct was revised effective December 15, 2014. It consists of principles and rules as well as interpretations and other guidance. A video aiming to help you navigate the online version of the code and PDF downloads are also available online.
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).
Have Concerns? Talk to Someone.
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. To use the hotline, call 1-800-272-2054 and ask the operator for more information.
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
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.