Code of Professional Conduct
Membership in the Montana Society of Certified Public Accountants and the American Institute of Certified Public Accountants is voluntary. By becoming a member of MSCPA and/or AICPA, a certified public accountant agrees to adhere to the profession's Code of Professional Conduct.
The Principles of the Code of Professional Conduct of the American Institute of Certified Public Accountants expresses the profession's recognition of its responsibilities to the public, its clients and colleagues. The Code guides members in the performance of their professional responsibilities and expresses basic tenets of ethical and professional conduct. The Principles call for an unwavering commitment to honorable behavior, even at the sacrifice of personal advantage.
Make an Inquiry or File a Complaint
- Send your inquiry via email to email@example.com
- Contact a member of our Ethics Committee - click here
- Mail your complaint - click here
Inquiries may be made anonymously and/or without disclosure of the other parties that may be named if a complaint is ultimately filed. If you intend an inquiry to be anonymous, be sure to style your questions in a suitable manner.
Library and Resources
The Ethics Library includes information on guidance and independence questions as well as a listing of ethics interpretations, MSCPA bylaws, Code of Professional Conduct, and the AICPA JEEP Manual.
How to Respond to a Complaint
If you receive a letter from the MSCPA Professional Ethics Committee informing you that a complaint has been filed against you alleging a possible violation of the Code of Professional Conduct, it may be helpful to remember that an ethics investigation is designed to gather facts and information to assist in determining whether or not there is evidence to support the allegations.