Part A: Introduction to ethics -- Organizations involved in the development, regulation, and enforcement of ethics requirements -- Ethics enforcement : what a member needs to know -- Part B: Overview of independence, integrity, and objectivity -- Importance of independence -- Basic concepts of rule 101 and 102 -- Requirements for integrity and objectivity -- Part C: Independence requirements for members in public practice -- Engagements that require independence -- Definition of member for purposes of independence requirements -- Direct and indirect financial interests in clients -- Financial interests in nonclients that are related to clients -- Former practitioners -- Unpaid fees -- Performance of other services for clients -- Business relationships, joint closely held business investments, cooperative arrangements, and lease arrangements -- Loans to and from clients -- A member's employment by, and connections with, clients -- Employment of a spouse, dependent, or close relative by a client -- Gifts and privileges -- Actual or threatened litigation -- Indemnification agreements -- Outsourcing of the internal audit function and other extended audit services -- Independence requirements for state and local governmental audits -- Independence requirements for audits of employee benefit plans -- Independence requirements for agreed-upon procedures engagements -- Alternative practice structure -- Quality control systems for independence -- Part D: AICPA rules other than independence, integrity, and objectivity -- Part E: Other ethics guidance

1. Accountants -- Professional ethics
2. Accounting -- Moral and ethical aspects