What governs the services performed by AICPA members?

The AICPA Code of Professional Conduct serves as a fundamental guiding framework for the professional behavior and ethical responsibilities of AICPA members, including accountants and auditors. It establishes standards that ensure the integrity, objectivity, and professionalism of members in their services. This code is paramount in maintaining public trust and professionalism in the accounting industry.

The other choices, while related to different aspects of accounting and finance, do not govern the specific professional conduct of AICPA members. The Internal Revenue Code focuses on tax laws and regulations but does not address the ethical standards for professional behavior. Generally Accepted Accounting Principles (GAAP) provide the framework for financial reporting and accounting practices but do not regulate conduct. Similarly, the guidelines from the Financial Accounting Standards Board (FASB) also pertain specifically to accounting standards rather than the ethical codes governing professional conduct. Therefore, the AICPA Code of Professional Conduct is the definitive source that governs the actions of its members.