Persons using the CPA title in Virginia and firms providing attest servicesor compilation services to persons or entities located in Virginia shallconform to the following standards of conduct and practice.
1. Exercise sensitive professional and moral judgment in all activities.
2. Act in a way that serves the public interest, honors the public trust, anddemonstrates commitment to professionalism.
3. Perform all professional responsibilities with the highest sense ofintegrity, maintain objectivity and freedom from conflicts of interest indischarging professional responsibilities, and avoid knowinglymisrepresenting facts or inappropriately subordinating judgment to others.
4. Follow the Code of Professional Conduct, and the related interpretiveguidance, issued by the American Institute of Certified Public Accountants,or any successor standard-setting authorities.
5. Follow the technical standards, and the related interpretive guidance,issued by committees and boards of the American Institute of Certified PublicAccountants that are designated by the Council of the American Institute ofCertified Public Accountants to promulgate technical standards, or that areissued by any successor standard-setting authorities.
6. Follow the standards, and the related interpretive guidance, as applicableunder the circumstances, issued by the Comptroller General of the UnitedStates, the Federal Accounting Standards Advisory Board, the FinancialAccounting Standards Board, the Governmental Accounting Standards Board, thePublic Company Accounting Oversight Board, the U. S. Securities and ExchangeCommission, comparable international standard-setting authorities, or anysuccessor standard-setting authorities.
7. Do not engage in any activity that is false, misleading, or deceptive.
Persons using the CPA title in Virginia and firms providing attest servicesor compilation services to persons or entities located in Virginia shallconform to the following standards of conduct and practice.
1. Exercise sensitive professional and moral judgment in all activities.
2. Act in a way that serves the public interest, honors the public trust, anddemonstrates commitment to professionalism.
3. Perform all professional responsibilities with the highest sense ofintegrity, maintain objectivity and freedom from conflicts of interest indischarging professional responsibilities, and avoid knowinglymisrepresenting facts or inappropriately subordinating judgment to others.
4. Follow the Code of Professional Conduct, and the related interpretiveguidance, issued by the American Institute of Certified Public Accountants,or any successor standard-setting authorities.
5. Follow the technical standards, and the related interpretive guidance,issued by committees and boards of the American Institute of Certified PublicAccountants that are designated by the Council of the American Institute ofCertified Public Accountants to promulgate technical standards, or that areissued by any successor standard-setting authorities.
6. Follow the standards, and the related interpretive guidance, as applicableunder the circumstances, issued by the Comptroller General of the UnitedStates, the Federal Accounting Standards Advisory Board, the FinancialAccounting Standards Board, the Governmental Accounting Standards Board, thePublic Company Accounting Oversight Board, the U. S. Securities and ExchangeCommission, comparable international standard-setting authorities, or anysuccessor standard-setting authorities.
7. Do not engage in any activity that is false, misleading, or deceptive.
Persons using the CPA title in Virginia and firms providing attest servicesor compilation services to persons or entities located in Virginia shallconform to the following standards of conduct and practice.
1. Exercise sensitive professional and moral judgment in all activities.
2. Act in a way that serves the public interest, honors the public trust, anddemonstrates commitment to professionalism.
3. Perform all professional responsibilities with the highest sense ofintegrity, maintain objectivity and freedom from conflicts of interest indischarging professional responsibilities, and avoid knowinglymisrepresenting facts or inappropriately subordinating judgment to others.
4. Follow the Code of Professional Conduct, and the related interpretiveguidance, issued by the American Institute of Certified Public Accountants,or any successor standard-setting authorities.
5. Follow the technical standards, and the related interpretive guidance,issued by committees and boards of the American Institute of Certified PublicAccountants that are designated by the Council of the American Institute ofCertified Public Accountants to promulgate technical standards, or that areissued by any successor standard-setting authorities.
6. Follow the standards, and the related interpretive guidance, as applicableunder the circumstances, issued by the Comptroller General of the UnitedStates, the Federal Accounting Standards Advisory Board, the FinancialAccounting Standards Board, the Governmental Accounting Standards Board, thePublic Company Accounting Oversight Board, the U. S. Securities and ExchangeCommission, comparable international standard-setting authorities, or anysuccessor standard-setting authorities.
7. Do not engage in any activity that is false, misleading, or deceptive.
