Code of Professional Conduct

Membership in the Georgia Society of Certified Public Accountants and the American Institute of Certified Public Accountants is voluntary.  By becoming a member of GSCPA and/or AICPA, a certified public accountant agrees to adhere to the profession's Code of Professional Conduct.

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

Make an Inquiry or File a Complaint

Three Options
1. Send your inquiry via email to
2. Contact a member of our Ethics Committee
3. Mail your complaint

Inquiries may be made anonymously and/or without disclosure of the other parties that may be named if a complaint is ultimately filed. If you intend an inquiry to be anonymous, be sure to style your questions in a suitable manner.


How To Respond to a Complaint

If you receive a letter from the GSCPA Professional Ethics Committee informing you that a complaint has been filed against you alleging a possible violation of the Code of Professional Conduct, it may be helpful to remember that an ethics investigation is designed to gather facts and information to assist in determining whether or not there is evidence to support the allegations.


Library and Resources

The Ethics Library includes information on guidance and independence questions as well as a listing of ethics interpretations, GSCPA bylaws, Code of Professional Conduct, and the AICPA JEEP Manual.