What must a CPA practicing public accounting adhere to regardless of membership?

A CPA practicing public accounting is required to adhere to the ethical standards set forth by the state board of accountancy. This requirement holds regardless of whether the CPA is a member of the AICPA or any other professional organization.

The state board of accountancy establishes regulations that govern the practice of public accounting within that specific state. These regulations often incorporate ethical standards that professionals must follow to ensure competency, integrity, and professionalism in their work. Adherence to this code of ethics is legally binding, as failure to follow these regulations could result in disciplinary action against the CPA's license.

While many CPAs may choose to adhere to additional codes of ethics, like that of the AICPA, the fundamental obligation to comply with the state board's code of ethics is non-negotiable for maintaining licensure and practicing legally. This reinforces the notion that legal and regulatory compliance is paramount in the accounting profession.