Three years ago, the AICPA's Professional Ethics Division launched a project to restructure the organization's Code of Professional Conduct. That work continues, along with a project by the Professional Ethics Executive Committee to converge the AICPA's Code of Professional Conduct with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants. As these projects continue to develop, they will result in a user-friendly and intuitively arranged Code of Professional Conduct, writes Ellen Goria, CPA. Also, the codification will become available in a Web-based platform.

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