The American Institution of Certified Public Accountants (AICPA) has a section about its code of professional conduct on its website. The categories on this website consist of the introduction, section 50, 90, 100, 200, 300, 400, 500, appendix and index. The introduction has two parts which include composition, applicability and compliance also a section called other guidance which includes the interpretations of Rule of Conduct and ethics rulings.
Section 50 consists of principles of professional conduct. This section talks about being a member with the AICPA is voluntary. It is than broken into sections 52-57 starting from article I to article VI. Section 90 states the rules: applicability which states in the bylaws that each member must abide by the rules of the code of Professional Conduct. The definition section defines what the attest engagement team is, what is considered to be a client, financial institutions, financial statements, etc. Section 100 is broken into 3 categories: independence, integrity and objectivity. It also has ethic rulings on independent, integrity and objectivity which include many deletions and revisions.
Section 200 is the general standards of accounting principles. Section 201 are the rules and their interpretations, they also have compliance with standards (202), Accounting principles (203) and ethic rulings on general and technical standards (291). Sections 300 are the responsibilities to the clients, which mainly states that a public practice shall not share any client information that is confidential without that persons consent. They also state about contingent fees and their interpretations as well as ethic rulings on responsibilities to clients. Section 400 is about responsibilities to colleagues. Section 500 is about other responsibilities and practices such as acts discreditable (501), advertising and other