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MACPA Professional Ethics

The MACPA promotes high standards of quality, objectivity and integrity in the services provided by its members, which are outlined in the Code of Professional Conduct..

The Code of Professional Conduct

Provides guidance and rules to all members in the performance of their professional responsibilities.

Ethics Investigations

The MACPA Professional Ethics Task Force's role is to encourage ethical and creditable conduct by CPAs and to uphold and enforce the Code. The Task Force follows the policies and procedures oulined in the JEEP manual to investigate potential disciplinary matters, enter into settlement agreements and present cases before a Joint Trial Board.

Ethics Q&As

These question and answer transcripts highlight frequent inquiries sent to the MACPA Professional Ethics Task Force. You can also present your question in person at one of the  ethics educational courses offered by the MACPA. offered by the MACPA. .

Ethics News & Updates

These articles, which were published in MACPA publications, highlight ethics news and developments impacting CPAs.

AICPA Ethics Exposure Draft Clarifies Interpretation on Performing Nonattest Services
An omnibus proposal recently released by the AICPA Professional Ethics Division contains important clarifying language regarding CPAs’ provision of nonattest services ....
IRS Tax Audits, Accounting Software and Client Confidentiality
During income tax audits, IRS field agents are requesting discs or USB drives that contain complete information of the accounting system of the business undergoing a tax audit....


Additional Ethics Resources


Please contact the MACPA Ethics Division at 248.267.3700 or ethics@michcpa.org if you have any questions with regard to ethical standards related to the CPA profession.

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