A code of ethics issued by a business is a particular kind of policy statement. A properly framed code is, in effect, a form of legislation within the company binding on its employees, with specific ...

The AICPA’s Professional Ethics Executive Committee (PEEC) is updating guidance for firms navigating private-equity investments and alternative practice structures. Find out more in this JofA article.

The Requirement: Form 10-K (via Reg S-K Item 406) requires a company to disclose whether it has adopted a code of ethics that applies to the company’s principal executive officer, principal financial ...