Code of professional conduct Ideal standards of ethical conduct in Principles philosophical terms They are not enforceable. Rules of Minimum standards of ethical conduct stated as specific rules. conduct They are enforceable Interpretations of Interpretations of the rules of conduct by the aICPa Division of professional ethics the rules of conduct They are not enforceable, but a practitioner must justify departure Ethical Published explanations and answers to questions a bout the rules of conduct submitted to the aicpa b rulings practitioners and others interested in ethical requirements. They are not enforceable, but a practitioner must justify departure. Arens, Loebbecke; Auditing, &E @2000 by Prentice Hall.ItArens, Loebbecke; Auditing, 8/E ©2000 by Prentice Hall, Inc. Code of Professional Conduct Principles Rules of conduct Interpretations of the rules of conduct Ethical rulings Ideal standards of ethical conduct in philosophical terms. They are not enforceable. Minimum standards of ethical conduct stated as specific rules. They are enforceable. Interpretations of the rules of conduct by the AICPA Division of Professional Ethics. They are not enforceable, but a practitioner must justify departure. Published explanations and answers to questions about the rules of conduct submitted to the AICPA by practitioners and others interested in ethical requirements. They are not enforceable, but a practitioner must justify departure