Fall 2015 Issue of Horizons

FEATURE | Ethics Decision Tree for Financial Executives

New Online Platform for AICPA Code of Conduct

To achieve this, the AICPA restructured the code into several parts each organized by topic, edited the code using consistent drafting and style conventions, incorporated a conceptual framework for CPAs, revised certain provisions to reflect the “conceptual framework” approach (also known as the “threats and safeguard” approach) and where applicable, referenced existing non- authoritative guidance to the relevant topic. In addition, a new dynamic online platform was developed to house the code. This platform allows users to quickly navigate the code, conduct searches and also contains personalization features. To view the new online AICPA Code of Professional Conduct, go to: www.RubinBrown.com/AICPA-Code This information originally appeared in Journal of Accountancy. © 2015, American Institute of CPAs. Used by permission.

The AICPA recently restructured its ethics standards to improve the AICPA Code of Professional Conduct so that financial executives can apply the rules and reach correct conclusions more easily and intuitively.

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Fred Kostecki, CPA, CGMA — St. Louis Partner-In-Charge Assurance Services Group 314.290.3398 fred.kostecki@rubinbrown.com

Rodney Rice, CPA, CGMA — Denver Partner Assurance Services Group 303.952.1233 rodney.rice@rubinbrown.com

David Duckwitz, CPA — Kansas City Director of Quality Control Assurance Services Group 913.499.4433 david.duckwitz@rubinbrown.com

Todd Pleimann, CPA, CGMA — Kansas City Kansas City Managing Partner 913.499.4411 todd.pleimann@rubinbrown.com

page 8 | horizons Fall 2015