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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.

How To Make an Inquiry

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If you have general questions or wish to make an inquiry, please call the member listed on the call list for the month, or email the committee at ethics@gscpa.org. 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. 

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How To Respond to a Complaint

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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.  

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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.

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