10. Forensic Accounting Code of Conduct

• Know Important Rules before accepting an engagement!

• Rule 101 and 201 of the American Institute of Certified Public Accountants (AICPA) Code of Conduct Interpretations:

  • Rule 101 -- Independence:
    http://www.aicpa.org/Research/Standards/CodeofConduct/Pages/et_101.aspx

  • Rule 201 -- General standards:
    http://www.aicpa.org/Research/Standards/CodeofConduct/Pages/et_200.aspx

    • Professional Competence

    • Due Professional Care

    • Planning and Supervision

    • Sufficient Relevant Data