Principles of Professional Conduct
It is the forensic accountant’s responsibility, during their professional activities, to provide
services to their clients in such a way as to as to maintain the public’s confidence and to be able
to self-govern. This must be performed with integrity through being honest, maintain client
confidentiality, being ethical, objective, and independent. b In this manner the forensic
accountant can achieve their responsibilities with competence and a continued dedication to
learning and growing their profession and provide to the best of their ability thorough services in
which they are qualified to provide.
Rules of Professional Conduct
The forensic accountant should act in such a way by using the Principles of Professional Conduct
as an ethical compass, and the Rules of Professional Conduct in their performance of work.
• They should only undertake work that they are able to complete with Professional
Competence.
• They should be able to be able to perform their work to provide reasonable assurance
any material misstatements of the financial statements through Due Professional Care.
They should remain independent, objective, and not pass judgement. b They should comply with
the standards set and follow the accounting principles and take seriously their commitment to
maintain customer confidentiality. b
References
AICPA. (2013, June 1). Code of Professional Conduct an Bylaws. Retrieved from AICPA:
https://us.aicpa.org/content/dam/aicpa/research/standards/codeofconduct/downloadabledoc
uments/2013june1codeofprofessionalconduct.pdf
Robert Rufus, Laura Miller, William Hahn. (2014). Professional Responsibilities. In Forensic
Accounting. Pearson Education.
