The American Institute of Certified Public Accountants (“AICPA”) issues the Code of Professional Conduct that provides the ethical standards for in-house CPA’s, external auditors, and CPA consultants and advisors. The ethical standards work in conjunction with the remaining professional standards, including: financial accounting standards (GAAP), attestation standards, consulting standards, and valuation standards, apply to all professional services engagements.
Claro experts assist practitioners and often their counsel in interpreting and applying the ethical standards to real situations. Our work in this area is based on our experience in analyzing, designing and implementing compliance processes and programs.
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