Professional Ethics
The CSCPA Professional Ethics Committee may only handle complaints against CSCPA members. To determine if an individual is a CSCPA member, please contact Practice Programs Manager Bonnie Olivieri at 860-258-4800, ext. 213.
View current CPE ethics classes and events!
- How to File a Complaint
- Disciplinary Actions
- Definitions of Sanctions
- Code of Professional Conduct - Members of the CSCPA follow the AICPA Code of Professional Conduct
- Current Developments
- AICPA Adopts New Ethics Rule on Indemnification and Limitation of Liability
- IFAC Issues Proposal to Revise Independence Standards (pdf document)
- Revisions to Interpretation 101-3 for Tax Compliance Services and Forensic Accounting Services
(pdf document)
- Exposure Drafts/Standards-Setting: The Professional Ethics Executive Committee (PEEC) is responsible for promulgating new ethics interpretations and rulings, and for monitoring those standards and making revisions as needed. The PEEC utilizes a process that includes deliberation in meetings open to the public, public exposure of proposed standards, and a formal vote. Exposure Drafts are issued by the AICPA to invite public comment before a final pronouncement is issued. The public exposure time varies depending on the complexity of the issue and the circumstances surrounding the need for a new standard. Once adopted, the standard becomes effective the last day of the month in which the standard is published in The Journal of Accountancy, unless stated otherwise. - Other Resources
- AICPA Plain English Guide to Independence (Word document, 9/30/06)
- Ethics Information for CPAs in Business and Industry
- Ethics Quiz
The Connecticut State Board of Accountancy is the regulatory body that handles the licensing of individual CPAs and CPA firms. You can reach the SBOA at 860-509-6179.
