Professional Ethics Overview

Code of Professional Conduct

Article XII of the MNCPA bylaws (PDF, 66KB) requires all members to abide by the AICPA Code of Professional Conduct. The Code of Professional Conduct provides guidance to all members in the performance of their professional responsibility.

Ethics questions

Questions related to professional ethics may be directed to:

MNCPA Professional Ethics Committee
Submit a question 

AICPA
1-888-777-7077, menu option 5

    Ethics complaints

    Complaints against: File complaint with:
    MNCPA members only MNCPA Professional Ethics Committee
    Filing a complaint 
    Any Minnesota CPA or registered accounting practitioner Board of Accountancy
    Complaint form (PDF)

    Note: Fee disputes are not handled by the MNCPA or the Board of Accountancy.

    Related information

    Ethics column
    An archive of this popular column by Chuck Selcer.

    BOA disciplinary action
    See disciplinary actions brought by the Minnesota Board of Accountancy.

    CPE ethics courses
    As part of the 120 hour requirement, 8 CPE credits need to be taken in business or accounting ethics.