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 or toll free at 800-232-2232, 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
  -   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)
  -   Independence and Ethics Alert 2006-2007
  -   Ethics Information for CPAs in Business and Industry
  -   Ethics Quiz
  -   Ethics Exam

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.