1. Codes of Conduct Usefulness
Motivate through peer pressure
Stable permanent guides to right and wrong
Guidance in ambiguous situations
Control autocratic power of employers
Specify social responsibilities of business
In the interest of business
Reduces outside intervention

2. CODE OF PROFESSIONAL CONDUCT AICPA
Principles
Exercise sensitive professional and moral judgments in all activities
Accept obligation to:
Serve the public interest
Honor the public trust
Demonstrate commitment to professionalism
Perform with highest sense of integrity

3. CODE OF PROFESSIONAL CONDUCT AICPA
Principles
Maintain objectivity and be free of conflicts of interest
Independent in fact and appearance
Observe technical and ethical standards
Improve competence & quality of service
Observe the Principles of this Code in determining the scope and nature of services provided

4. STANDARDS OF ETHICAL CONDUCT Institute of Management Accountants
Competence
Ongoing development of knowledge and skills
Confidentiality
Refrain from disclosing information
Integrity
Avoid actual or apparent conflicts of interest
Objectivity
Communicate fairly and objectively
Full disclosure