Ethics

Ethics Complaint & Investigation

The MICPA Professional Ethics Committee's role is to encourage ethical and creditable conduct by CPAs and to uphold and enforce the Code. The Committee follows the policies and procedures outlined in the Joint Ethics Enforcement Program (JEEP) manual to investigate potential disciplinary matters, enter into settlement agreements and present cases before a Joint Trial Board.

CPAs and Confidentiality

Article 7 of the Occupational Code MCL 339.732(1) states: Except by written permission of the client or the heir, successor, or personal representative of the client to whom the information pertains, a licensee, or a person employed by a licensee, shall not disclose or divulge and shall not be required to disclose or divulge information relative to and in connection with an examination or audit of, or report on, books, records, or accounts that the licensee or a person employed by the licensee was employed to make. Except as otherwise provided in this section, the information derived from or as a result of professional service rendered by a certified public accountant is confidential and privileged.

Additional Resources

  AICPA Code of Professional Conduct

  Michigan Administrative Rules

  Michigan Occupational Code and State Statute

  Guide to Independence

If you need to file an ethics complaint against a CPA and MICPA member you may do so here.