Include responsibilities to the public trust in the Code of Conduct.

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CONTROL ID
14209

CONTROL TYPE
Establish/Maintain Documentation

CLASSIFICATION
Preventive

SUPPORTING AND SUPPORTED CONTROLS

This Control directly supports the implied Control(s):

Include key policies in the Code of Conduct., CC ID: 12890

There are no implementation support Controls.

SELECTED AUTHORITY DOCUMENTS COMPLIED WITH

All who accept membership in the American Institute of Certified Public Accountants commit themselves to honor the public trust. In return for the faith that the public reposes in them, members should seek to continually demonstrate their dedication to professional excellence. (0.300.030.05, AICPA Code of Professional Conduct, August 31, 2016)
As professionals, members perform an essential role in society. Consistent with that role, members of the American Institute of Certified Public Accountants have responsibilities to all those who use their professional services. Members also have a continuing responsibility to cooperate with each ot… (0.300.020.02, AICPA Code of Professional Conduct, August 31, 2016)
The public interest principle. Members should accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate a commitment to professionalism. (0.300.030.01, AICPA Code of Professional Conduct, August 31, 2016)
The quest for excellence is the essence of due care. Due care requires a member to discharge professional responsibilities with competence and diligence. It imposes the obligation to perform professional services to the best of a member's ability, with concern for the best interest of those for whom… (0.300.060.02, AICPA Code of Professional Conduct, August 31, 2016)
Integrity requires a member to be, among other things, honest and candid within the constraints of client confidentiality. Service and the public trust should not be subordinated to personal gain and advantage. Integrity can accommodate the inadvertent error and honest difference of opinion; it cann… (0.300.040.03, AICPA Code of Professional Conduct, August 31, 2016)
For a member in public practice, the maintenance of objectivity and independence requires a continuing assessment of client relationships and public responsibility. Such a member who provides auditing and other attestation services should be independent in fact and appearance. In providing all other… (0.300.050.04, AICPA Code of Professional Conduct, August 31, 2016)
The public interest aspect of members' services requires that such services be consistent with acceptable professional behavior for members. Integrity requires that service and the public trust not be subordinated to personal gain and advantage. Objectivity and independence require that members be f… (0.300.070.02, AICPA Code of Professional Conduct, August 31, 2016)