Ethics and the CPA Code of Professional Conduct

Learn more about your CPA ethics requirements to members, firms, clients, employers, the public and the profession by exploring a wealth of information on professional ethics, including practical scenarios that illustrate application of the requirements in the CPA Code of Professional Conduct.

red and blue people figuresred and blue people figuresIndependence

It is a fundamental principle of the profession that members who provide assurance services must do so with unimpaired professional judgment and objectivity. Learn more about independence, the cornerstone of assurance engagements.

core values graphcore values graphEthical decision making

Ethical behaviour is the foundation of the trusted work of CPAs. Learn more about working with non-members, paying or receiving commissions, resigning from engagements and matters related to ethical decision making. 

cloud symbol on a circuit boardcloud symbol on a circuit boardConfidentiality and document retention

CPAs are required to protect confidential information acquired because of professional, employment and business relationships.  Learn more about your obligations related to confidential information and document retention.

digital lockdigital lockFraud risk

Fraud at an organization can have far-reaching effects on its operations. Learn more about the responsibilities of CPAs pertaining to fraud and how organizations can design and implement policies and procedures to prevent fraud.

Webinars/training and roundtables on ethics

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