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UACPA members are required to adhere to a code of professional conduct adopted from the AICPA. Licensure with the Utah State Board of Accountancy also requires CPAs to abide by the same code of professional conduct. 

Learn more with the AICPA Code of Professional Conduct

AICPA Ethics Hotline
The AICPA Ethics Hotline provides non-authoritative guidane to members on questions related to ethics including independence. Each year it respond to more than 4,000 inquiries. The Ethics Hotline is open from 9 a.m. to 6 p.m. ET on weekdays and a staff member may be reached by dialing (888) 777-7077, menu option #5, followed by menu option #2. Or email

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