Professional Ethics

Code of Professional Conduct

Membership in the Georgia Society of Certified Public Accountants and the American Institute of Certified Public Accountants is voluntary.  By accepting membership, a certified public accountant assumes an obligation of self-discipline above and beyond the requirements of laws and regulations.

The Principles of the Code of Professional Conduct of the American Institute of Certified Public Accoutants expresses the profession's recognition of its responsibilities to the public,to clients, and to collegues. They guide members in the performance of their professional responsibilities and express basic tenets of ethical and professional conduct.  The Principles call for an unswerving commitment to honorable behavior, even at the sacrifice of personal advantage.