ETH/376 Accounting Ethics and Professional Regulations Week One Assignment – AICPA Code of Professional Conduct AICPA Code of Professional Conduct The AICPA Code of Professional Conduct represents the principles that “are based on the values of the profession and the traits of character that enable CPA’s to meet their obligations to the public” (Mintz & Morris‚ 2011). The AICPA Code of Professional Conduct has six essential principles to guide them in the performance of their profession
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AICPA Code of Professional Conduct Founded in 1887‚ the American Institute of Certified Public Accountants (AICPA)‚ a voluntary association of CPAs‚ created a strict code of professional conduct (AICPA‚ 2012‚ pg. 1). The purpose of the code of conduct is to discuss the ethical obligations of CPAs and to provide guidance and rules to the members. The AICPA code consists of six principles or purposes for which the members abide‚ honor‚ and respect. “The principles include responsibilities; the
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organization that is evidence of illegal and/or immoral conduct in the organization or conduct in that is not in the public interest. It is something that can only be done by a member of Premium5097 Words21 Pages Ethics Issues Ethical Issues Paper Charles Roberts Gen102 Frederick Lawrence‚ Instructor Code of Business Conduct and Ethics Introduction The TSYS Code of Business Conduct and Ethics (the "Code") covers a wide range of business practices and procedures. While it does not cover every issue
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the accounting field‚ the American Institute of Certified Public Accountants (AICPA) maintains and enforces a code of professional conduct for public accountants. By adhering to the code‚ accounting professionals assume an obligation of "self-discipline above and beyond the requirements of laws and regulations" (AICPA‚ 2006‚ para. 8). The duties placed on accounting professionals by the code of ethics require "professional competence‚ confidentiality‚ integrity‚ and objectivity" (Bookrags‚ 2006‚ para
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Harley-Davidson and a Code of Conduct When I was sixteen years old‚ my dad let me take his 1972 XR-750 Sportster for a cruise around the block. It was one of the most exciting things I have ever done in my life. I was terrified by the movement without the security‚ and I was thrilled by it at the same time. It was like riding a roller coaster without a safety harness. At that moment. I fell in love with motorcycles‚ and with the name Harley-Davidson. Harley-Davidson is an American Icon. The
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AICPA Code of Professional Conduct Professionals The AICPA‚ or the American Institute of CPAs‚ represents the accounting professionals in several countries. Like any other profession‚ there are some grey areas that without guidelines could create a mess. The AICPA has developed a code of professional conduct which serves three main purposes: define responsibility of accounting professionals‚ educate the public to protect the accounting professional‚ and educate the public to protect the public
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case from an ethical standpoint‚ several issues come to mind. First‚ this clinician would like to discuss the money for the referral services. The ACA code of ethics call this unacceptable business practices. According to the ACA 2014 code A.10.b‚ debates how professional counselors do not partake in any fee sharing or receive compensation when referring clients to other clinicians. When this clinician looks at the issue of administering assessments. In the same code of ethics code E.1.b takes note
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A corporate Code of Conduct‚ sometimes also refered to as Code of Ethics‚ helps a company to show to all involved parties‚ internal and external‚ the standards that govern its conduct‚ thereby conveying its commitment to responsible practice wherever it operates. As you know‚ there have been many recent legal and paralegal initiatives to promote or require good conduct by corporations. Because there are now so many of these guidelines‚ it is not simple to get an overview‚ so that you’re able to
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Case study one is in breach of the code of conduct policy. This policy outlines the standards of professionalism and behaviours expected to be upheld by all employees of the DET whether employed on a permanent‚ causal or part time basis (DET‚ Code of Conduct Policy‚ 2014‚ p.4). According to the Code of Conduct policy‚ duty of care must be applied to all activities and functions conducted by DET employees (p. 23). In this scenario‚ The casual teacher has not considered or assessed the issues associated
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the 2004 code is deemed to be inflexible but it is perhaps a classic case of good policy (Gibbons‚ 2007). Due to the procedures‚ problems that can be solved informally have now forced to use the formal
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