Ethics are central to the CPA profession, and the INCPAS Ethics Committee exists to help uphold those standards across the state. Made up of experienced CPA volunteers appointed by the INCPAS Board of Directors, the committee serves as a trusted resource for members who are working through ethical questions, exercising professional judgment or seeking clarity on how the AICPA Code of Professional Conduct and Indiana’s accountancy statutes apply to a specific situation. Committee members typically bring at least 10 years of experience in the profession, and many also have supervisory, litigation or regulatory backgrounds — a mix that helps them look at issues from every angle.
If you’ve never interacted with the Ethics Committee, you’re not alone — and that’s part of why we’re writing this post. Many members aren’t aware INCPAS has a committee dedicated to ethics, or that it offers practical, confidential support. Here’s what the committee does and how you can put it to work for you.
Whether you’re wrestling with a question about independence, a client confidentiality issue, a conflict with another CPA or how to handle something you’ve observed inside your own firm or organization, the hotline gives you a place to talk it through before it becomes a bigger problem.
The Ethics Hotline: Free, Confidential Guidance for Members
One of the committee’s most valuable services is the Ethics Hotline. Whether you’re wrestling with a question about independence, a client confidentiality issue, a conflict with another CPA or how to handle something you’ve observed inside your own firm or organization, the hotline gives you a place to talk it through before it becomes a bigger problem. Each month, a different Ethics Committee member volunteers to field hotline calls, so you’re always speaking with an experienced Indiana CPA who understands the standards and the realities of practice.
To reach the hotline, call INCPAS at (317) 726-5000 and ask for the Ethics Hotline. Conversations are confidential, and the goal is simple: help you think through the issue and point you to the right guidance so you can act with confidence and integrity.
The Standards Behind the Work
Every Indiana CPA is bound by the AICPA Code of Professional Conduct and the Indiana statutes that regulate the profession. The Code lays out the principles, rules, interpretations and other guidance that define what it means to practice ethically as a CPA, while the Indiana Accountancy Act and the rules of the Indiana Board of Accountancy govern licensure in our state. Where the two differ, Indiana statute controls. The Ethics Committee helps members understand how these standards apply day to day, so the rules don’t just live in a manual on a shelf; they also show up in real decisions.
Handling Complaints Through the Joint Ethics Enforcement Program
The Ethics Committee also supports accountability by helping to intake and respond to ethics complaints involving INCPAS members. INCPAS participates in the Joint Ethics Enforcement Program (JEEP) alongside the AICPA and nearly every other state CPA society, which allows a single investigation to address membership in both organizations and result in a coordinated outcome.
Complaints against an INCPAS or AICPA member should be submitted in writing and sent “Personal & Confidential” to the INCPAS Ethics Committee or directly to the AICPA Professional Ethics Division. In most cases, the AICPA conducts the initial review and any resulting investigation under JEEP procedures, with the Ethics Committee weighing in on findings and any remedial or disciplinary action. Investigations are confidential by design; results are generally not made public except in limited circumstances, such as a Joint Trial Board hearing that finds a violation or a settlement involving suspension or expulsion of membership where the member agrees to publication.
It’s important to note what INCPAS is not: the Society does not regulate CPA licenses. Licensing matters — including license suspension or revocation — are handled by the Indiana Board of Accountancy. What INCPAS can do is enforce the Code of Professional Conduct as it relates to membership and work with the AICPA to make sure ethical lapses are taken seriously.
Beyond the Hotline: Shaping Standards and Educating Members
The committee’s work doesn’t stop with hotline calls and complaints. Members also:
- Review and comment on AICPA Professional Ethics Executive Committee (PEEC) exposure drafts so Indiana CPAs have a voice in how the Code evolves — including recent proposals addressing alternative practice structures and private equity in public accounting.
- Help keep INCPAS members informed when the Code of Professional Conduct changes.
- Write articles and share lessons learned from common hotline questions, so the whole membership benefits from the conversations a few members have one-on-one.
- Concur on disciplinary recommendations in cases involving Indiana members, providing a local perspective alongside the AICPA’s investigative work.
When to Reach Out
If you’re unsure whether a situation rises to the level of an ethics question, that’s usually a good signal to call. A quick conversation with a peer who’s walked through similar issues can save you from a much harder conversation later. Common topics include independence concerns, client confidentiality, fee and referral arrangements, conflicts of interest, responding to subpoenas or records requests, and questions about another CPA’s conduct.
Through guidance, education, and ethical oversight, the INCPAS Ethics Committee strengthens both the profession and the credibility of the CPA designation in Indiana. The next time you hit a gray area or want a second set of eyes on a tricky situation, remember that your Society has a team of experienced CPAs ready to help. Call (317) 726-5000 and ask for the Ethics Hotline.
