AICPA CODE OF PROFESSIONAL CONDUCT

PRINCIPLES RESPONSIBILITIES THE PUBLIC INTEREST INTEGRITY OBJEDCTIVITY AND INDEPENDENCE DUE CARE SCOPE AND NATURE OF SERVICES

RULES AND INTERPRETATIONS INDEPENDENCE – 101-1FINANCIAL OR MANAGERIAL INTEREST – 101-2FORMER PRACTITIONERS – 101-3ACCOUNTING SERVICES – 101-4HONORARY DIRECTORSHIPS – 101-5LOAN TERMINOLOGY – 101-6EFFECT OF LITIGATION

–101-8FINANCIAL INTEREST IN NONCLIENTS – 101-9FIRM AND FAMILY RELATIONSHIPS – NONCLIENTS RELATED TO GOVERNMENTAL CLIENTS – ATTEST ENGAGEMENTS

–101-12COOPERATIVE ARRANGEMENTS WITH CLIENTS –101-13EXTENDED AUDIT SERVICES –101-14EFFECT OF ALTERNATIVE PRACTICE STRUCTURES

102 - INTEGRITY AND OBJECTIVITY – 102-1KNOWING MISREPRESENTATIONS – 102-2CONFLICTS OF INTEREST – 102-3OBLIGATIONS TO EMPLOYER'S EXTERNAL ACCOUNTANT – 102-4SUBORDINATION OF JUDGMENT – 102-5PERFORMING EDUCATIONAL SERVICES – 102-6CLIENT SERVICE AND CLIENT ADVOCACY

201 - GENERAL STANDARDS – 201-1COMPETENCE COMPLIANCE WITH STANDARDS ACCOUNTING PRINCIPLES – 203-1DEPARTURES FROM PROMULGATED GAAP – 203-2STATUS OF FASB AND GASB INTERPRETATIONS – 203-4PREPARATION OF FINANCIAL STATEMENTS PER GAAP

301 - CONFIDENTIAL CLIENT INFORMATION – 301-3PURCHASE, SALE, OR MERGER OF A PRACTICE CONTINGENT FEES – 302-1TAX MATTERS

501 - ACTS DISCREDITABLE – 501-1CLIENT'S RECORDS – 501-2DISCRIMINATION AND HARASSMENT IN EMPLOYMENT – 501-3FAILURE TO FOLLOW GOVERNMENTAL AUDITING STANDARDS – 501-4NEGLIGENCE IN PREPARING FINANCIAL STATEMENTS – 501-5GOVERNMENTAL REQUIREMENTS IN ATTEST SERVICES – 501-6SOLICITATION OR DISCLOSURE OF CPA EXAM – FAILURE TO FILE TAX RETURN OR PAY TAX LIABILITY

502 - ADVERTISING AND OTHER FORMS OF SOLICITATION – 502-2FALSE, MISLEADING, OR DECEPTIVE ACTS – 502-5ENGAGEMENTS OBTAINED THROUGH THIRD PARTIES COMMISSIONS AND REFERRAL FEES FORM OF ORGANIZATION AND NAME – 505-2CPA OPERATING A SEPARATE BUSINESS – 505-3ALTERNATIVE PRACTICE STRUCTURES