Rules of Professionals
Rules of Professional 1
Rules of Professional Ethics and Conduct
Kay M. Massengill
Strayer University
ACC 499 Accounting Capstone
Professor Randolph Stanley
December 2, 2012 Rules of Professional 2
This research paper is on Rules of Professional Ethics and Conduct of the American Institute of Certified Public Accountants. They will be four cases that will be discussed for violation for the following rules. They are Rule 102 – Integrity and Objectivity, Rule 201 – Professional Competence, Rule 202 – Compliance with Standards, and Rule 501- Acts Discreditable. They will be 4 main points that will be discussed on each case in the paper. They are the following: a. The expectation of the code and how the CPA violated it. b. The disciplinary action taken. c. Discuss whether you agree or disagree with the disciplinary action taken and state your rationale. d. Determine how the AICPA can prevent this type of breach in the code of conduct in the future.
The four cases that I have picked are the following: 1. David Beck, Certified Public Accountant of Lexington, Kentucky – violated Rule 201-Professional Competence & 202-Compliance of Standards 2. Paul T. Fink, Certified Public Accountant of Eagan, Minnesota – violated Rule 102-Integrity and Objectivity 3. Stuart Becker, Certified Public Accountant of New York, New York – violated Rule 501-Acts of Discreditable 4. Carl F. Ruzicka, Certified Public Accountant of Northfield, Illinois – violated Rule 202-Compliance of Standards
Rules of Professional 3 The first case that I am going to discuss is one that concerns Paul T. Fink of Eagan,
Minnesota, Certified Public Accountant. This case involves Rule 102 – Integrity and Objectivity
Rules of Professional Ethics and Conduct
Kay M. Massengill
Strayer University
ACC 499 Accounting Capstone
Professor Randolph Stanley
December 2, 2012 Rules of Professional 2
This research paper is on Rules of Professional Ethics and Conduct of the American Institute of Certified Public Accountants. They will be four cases that will be discussed for violation for the following rules. They are Rule 102 – Integrity and Objectivity, Rule 201 – Professional Competence, Rule 202 – Compliance with Standards, and Rule 501- Acts Discreditable. They will be 4 main points that will be discussed on each case in the paper. They are the following: a. The expectation of the code and how the CPA violated it. b. The disciplinary action taken. c. Discuss whether you agree or disagree with the disciplinary action taken and state your rationale. d. Determine how the AICPA can prevent this type of breach in the code of conduct in the future.
The four cases that I have picked are the following: 1. David Beck, Certified Public Accountant of Lexington, Kentucky – violated Rule 201-Professional Competence & 202-Compliance of Standards 2. Paul T. Fink, Certified Public Accountant of Eagan, Minnesota – violated Rule 102-Integrity and Objectivity 3. Stuart Becker, Certified Public Accountant of New York, New York – violated Rule 501-Acts of Discreditable 4. Carl F. Ruzicka, Certified Public Accountant of Northfield, Illinois – violated Rule 202-Compliance of Standards
Rules of Professional 3 The first case that I am going to discuss is one that concerns Paul T. Fink of Eagan,
Minnesota, Certified Public Accountant. This case involves Rule 102 – Integrity and Objectivity