AICPA Code of Professional Conduct Composition‚ Applicability and Compliance The Code of Professional Conduct of the American Institute of Certified Public Accountants consists of two sections—(1) the Principles and (2) the Rules. The Principles provide the framework for the Rules‚ which govern the performance of professional services by members. The Council of the American Institute of CPAs is authorized to designate bodies to promulgate technical standards under the Rules‚ and the Bylaws
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ETHICS Introduction The behaviour of the practicing management accountant is prescribed and regulated by the management accountant ’s personal code of ethics‚ the code of ethics of the employer‚ societal norms‚ and the law. In addition members of the Society are regulated by the Society ’s code of ethics. As more organizations adopt codes of ethics‚ management accountants will increasingly be asked to design systems to control‚ evaluate‚ interpret or apply ethical judgement. The following develops
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INTERNATIONAL BUSINESS ETHICS REVIEW A PUBLICATION OF THE INTERNATIONAL BUSINESS ETHICS INSTITUTE Creating an Effective Electronic Code of Conduct By Roland Riebl Companies increasingly distribute their codes of conduct to their stakeholders online to make the document more accessible and‚ perhaps‚ to overcome the traditional complexities associated with print codes. Additionally‚ the Sarbanes-Oxley act of 2002 requires publicly traded companies to make their codes available to the public. This
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discuss the following main statement; the adoption of a proposed new look Code of Ethics‚ based on the international Federation Accountants’ code‚ will ensure that New Zealand Charted Accountants meet their ethical responsibilities. Within this essay an adverse position will be taken towards the previous statement. The international Federation of Accountants (IFAC) states that‚ professional standards and the code of ethics form important benchmarks that should be met by practicing accountants. Accountants
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(AIPCA) stress the need for their members to follow a code of ethics. The AICPA code is the primary source of guidance for those that practice public accounting while the IMA is concerned with a broader role for accounts and financial professionals that work inside the companies. There are likenesses and there are variances between the two but the main objective is to set professional standards for all types of accounting. The IMA and AICPA codes have a few similarities. Both discuss the importance
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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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INSIDE THE LINES THE NIKE CODE OF ETHICS Defining the NIKE‚ Inc. Playing Field and the Rules of the Game DO THE RIGHT THING A Message from Phil At NIKE‚ we are on the offense‚ always. We play hard‚ we play to win‚ and we play by the rules of the game. This Code of Ethics is vitally important. It contains the rules of the game for NIKE‚ the rules we live by and what we stand for. Please read it. And if you’ve read it before‚ read it again. Then take some time to think about what it
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Business Code of Ethics For Rezgo to succeed‚ we must earn the respect‚ confidence‚ and trust of those we aspire to serve. The most significant factor in earning your respect and confidence is to act and conduct business in an ethical manner. Unethical business practices foster ill-will between customer and community‚ not only toward a particular business firm‚ but toward business as a whole. Rezgo has made a commitment to display leadership in ethical decision making by following these fundamental
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Ethics Applied Word Count: 372 Code of Ethics I am an employee at Liberty Mutual Insurance Group; Founded in Boston in 1912 to write workers compensation insurance. Liberty Mutual Group today has grown to become a diversified group of insurance company with operations worldwide. They offer Auto‚ Home‚ Commercial‚ Life‚ and Umbrella Policies. Like every business in the USA‚ Liberty has a Code of Business Ethics and Conduct-Guiding Principle. The purpose of the code is to create and maintain
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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. 4)
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