Every person and every business or organization has their own set of morals and standards to live and work by; their code of ethics. The American Payroll Association (APA) is no different. As an organization, they have their own code of ethics that each member of their organization pledges to uphold; to work by.
Ethics is a subject concerned with virtue; meaning to have excellent and well-chosen habits. It could be considered a study of how individuals (or in this case, organizations) should best live. With these thoughts in mind, the following is the Code of Ethics for the American Payroll Association:
1. To be mindful of the personal aspect of the payroll relationship between employer and employee, and to ensure that harmony is maintained through constant concern for the Payroll Professional’s fellow employees.

2. To strive for perfect compliance, accuracy, and timeliness of all payroll activities.

3. To keep abreast of the state of the payroll art with regard to developments in payroll technologies. 4. To be current with legislative developments and actions on the part of regulatory bodies, insofar as they affect payroll.

5. To maintain the absolute confidentiality of the payroll within the procedures of the employer.

6. To refrain from using Association activities for one’s personal self-interest or financial gain.

7. To take as one’s commitment the enhancement of one’s professional abilities through the resources of the American Payroll Association.

8. To support one’s fellow Payroll Professionals, both within and outside one’s organization. Each one of these codes by itself is a high standard, but by putting them all together creates a level of excellence for the members of this organization. The purpose of this Code is to legitimatize this profession and to have it be accepted by the business community and the public at large.