The AICPA Code of Professional Conduct contains both general ethical principles that are aspirational and also a

a. List of violations that would cause the automatic suspension of a CPA’s license.

b. Set of specific, mandatory rules describing minimum levels of conduct a CPA must maintain.

c. Description of a CPA’s procedures for responding to an inquiry from a trial board.

d. List of specific crimes that would be considered as acts discreditable to the profession.