A CPA in public practice may choose to avoid operating under a code of professional ethics by not joining which entity?

A CPA in public practice may choose to avoid operating under a code of professional ethics primarily by not joining the AICPA and a state CPA society. The AICPA, or the American Institute of Certified Public Accountants, provides a code of professional conduct that sets forth ethical standards for CPAs. Similarly, state CPA societies often have their own ethical guidelines and rules that members must follow.

By not joining these organizations, a CPA can operate outside of the specific codes they have established. This means that while the CPA would still be subject to laws and regulations governing the practice of accounting, they would not be bound by the additional ethical obligations set forth by the AICPA or their respective state society. Such a decision, however, can lead to eroded credibility and trust among clients and the public, as adherence to established ethical standards is crucial in maintaining professional integrity in the field.

Choosing to not join any accounting organization would likewise mean foregoing many of the benefits and protections those organizations provide, but the primary means of avoiding established ethical codes typically involves not joining the AICPA and state CPA societies specifically.