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Professional Ethics

Code of Professional Conduct

Article XIII of the MNCPA bylaws (PDF) 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

1-888-777-7077, menu option 2, then menu option 3

Formal 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 and enforcement action
See disciplinary actions brought by the Minnesota Board of Accountancy.

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

CPE ethics courses
See what upcoming courses qualify for ethics credits.