AICPA Code of Professional Conduct
The AICPA Code of Professional Conduct is a collection of codified statements issued by the American Institute of Certified Public Accountants that outline a CPA's ethical and professional responsibilities. The code establishes standards for auditor independence, integrity and objectivity, responsibilities to clients and colleagues and acts discreditable to the accounting profession.
Source: Wikipedia — AICPA Code of Professional Conduct (CC BY-SA 4.0)