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The Ethics Office promotes an ethical organizational culture based on our shared values of integrity, accountability, transparency and respect.
The Ethics Office assists the Secretary-General in ensuring that all staff members perform their functions consistent with the highest standards of integrity as required by the Charter of the United Nations. The office is a resource for those who seek advice before engaging in an activity, to avoid and manage conflicts of interest.
By providing clear and action-oriented advice, the office helps staff carry out their jobs professionally and fairly, and manage their private lives in a way that does not interfere with their official duties. We provide a secure, confidential environment where staff can feel free to consult on ethical issues, and seek protection against retaliation for reporting misconduct. All employees are expected to cooperate with the Ethics Office and provide access to records and documents when they are requested.
Principles (Part I) Although not enforceable against AICPA members, principles provide ideal standards of ethical conduct stated in philosophical terms. Interpretations of Rules of Conduct (Part III) The AICPA’s Division of Professional Ethics provides published interpretations of rules of conduct when practitioners have frequent questions.
Sarbanes-Oxley Act Restrictions on Nonaudit Services (Continued) Audit firms may still provide other services that are not prohibited for public company audit clients, such as tax services. Nonaudit services that are not prohibited by the Sarbanes-Oxley Act and the SEC rules must be preapproved by the company’s audit committee.


Employment Relationships The CPA firm cannot continue to audit a client if an auditor accepts a position with the client in a key management position within one year preceding the start of the audit. Key positions do not include an assistant controller or accountant without primary accounting responsibilities. 86) The above specification of bodies designated by Council provides a means of excluding independence for certain types of services. Former Practitioners A firm’s independence is not normally affected when a former practitioner has what is normally a Rule 101 independence violation with the client when the practitioner has left the firm due to things like retirement or sale of their ownership interest. A violation of the firm would occur if the former partner was held out as an associate of the firm or engages in activities that lead other parties to believe that they are still active in the firm. Joint Relationship with Client Investor Auditor Audit client Audits Nonclient Investee Owns material stock in Owns material stock in If the client’s investment in the nonclient is material, a material indirect investment by the CPA in the nonclient investee impairs independence.
Joint Relationship with Client Investor Auditor Audit client Audits Nonclient Investee Owns immaterial stock in Owns material stock in Third-party company Owns material stock in If the client’s investment in the nonclient is not material, independence is impaired only if the CPA’s investment is material. Joint Relationship in Client Investee Auditor Nonclient investor Audit client Owns material stock in Owns material stock in If the investment in a client is material to a nonclient investor (shown above), a material indirect investment by the CPA in the nonclient impairs independence. Litigation Between CPA Firm and Client Generally, independence is impaired if there is litigation between the CPA firm and the client regarding audit services. Litigation by the client related to tax or other nonaudit services, or litigation against both the client and the CPA firm by another party, does not usually impair independence. Consulting and Other Nonaudit Services Such activities are permissible as long as the member does not perform management functions or make management decisions. The CPA firm must assess the client’s willingness and ability to perform all management functions related to the engagement and must document the understanding with the client. Integrity and Objectivity In the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others.


Compliance with Standards The rule requires compliance with: Statements on Auditing Standards and PCAOB Standards Statements on Accounting and Review Statements on Standards for Attestation Management Consulting Services Standards Services Engagements Rule 202 E. Accounting Principles In forming an opinion about financial information: GAAP is considered to be any statement promulgated by an authoritative body designated A departure from GAAP is permitted if following CPAs must justify any departure from GAAP. Confidential Client Information (Continued) Four exceptions to Rule 301 include: Subpoenas or summonses enforceable by court Review of papers related to an ethics division Review of papers related to peer review Obligations related to technical standards. Advertising and Other Forms of Solicitation Advertising that is false, misleading, or deceptive is prohibited.
Commissions and Referral Fees Commissions are compensation paid for recommending or referring a 3rd party’s product or service to a client or recommending a client’s product or service to a 3rd party. Form of Organization and Name A member may practice public accounting only in a form of organization permitted by state law or regulation whose characteristics conform to resolutions of the Council.



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