A Short Guide to Ethics

The purpose of this Short Guide is to communicate LEACIF’s interpretations and expectations of ethical concepts and behavior as they relate to engagements with our clients. 

 

By publishing this Guide, we intend to provide information about our firm and its policies, as well as information that may be helpful to our clients and business community.

 

LEACIF performs engagements subject to quality control standards issued by the AICPA. We are currently implementing newly issued quality management standards, effective December 2025. LEACIF is committed to adhering to the AICPA Code of Professional Conduct, and its relevant ethical requirements for members in public practice.

 

This Guide covers topics such as our Core Values, Principles of Professional Ethics, Communication with Our Team, Ethical Threats, Ethical Conflicts of Interest, Client Management Responsibilities, Data Privacy and Security, Client Safeguards, Attest Clients, Client Confidential Information, and Reporting an Incident with LEACIF.