AICPA Code of Professional Conduct Heather Prince ETH/376 06/02/2014 Juanita Davis AICPA Code of Professional Conduct The AICPA is a voluntary association of CPA’s. There are several hundred thousands of CPA’s around the world. This association is used to discuss the ethical obligations of all CPA’s. These principles that the association has and will establish are in place to make sure that the public’s trust is honored regardless of the effect it will have on the CPA’s personal benefits
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Guys in the Room: The Amazing Rise and Scandalous Fall of Enron‚ (Portfolio‚ 2003) Pg 6-10 Cynthia Cooper (2008). Extraordinary Circumstances: The Journey of a Corporate Whistleblower. Wiley. Ferrell‚ O. C.‚ Fraedrich‚ J.‚ & Ferrell‚ L. (2005). Business Ethics Ethical Decision Making and Cases. Boston‚ MA: Houghton Mifflin Company. Lynne W. Jeter (2003). Disconnected: Deceit and Betrayal at WorldCom. Om Malik (2003) Sarbanes-Oxley Act of 2002‚ Accessed February 13‚ 2008. http://www.soxlaw.com/index
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BKAL 3063(E) INTEGRATED CASE STUDY 30 SEP 2014 NIMELAN A/L MANOHAR 207110 NADIA BINTI ABDULLAH 213803 NAJIHAH SAKINAH BINTI MOHD NORDIN 213950 SURAYAH BINTI MATIASIN 214114 Accounting Fraud at WorldCom Executive Summary WorldCom is a telecommunication company that has been found by Bernard Ebbers‚ a Canadian. Growing rapidly through mergers and acquisition strategy‚ Ebbers handled largest takeover in US history by acquiring MCI‚ the nation’s second largest long distance company. The aggressive
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AICPA Code of Professional Conduct Mindi Frost ETH/376 12/15/14 Susan Paris AICPA Code of Professional Conduct Formally known as the American Association of Public Accountants (AAPA) in 1887‚ the American Institute of Certified Public Accountants (AICPA) was renamed in 1957. With over 400‚000 members‚ the AICPA provides services on a professional level and works with state CPA entities to ensure the public is protected. According to Mintz and Morris (2011)‚ “The principles of the AICPA Code are
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Code of Professional Conduct ETH/376 October 8‚ 2012 Code of Professional Conduct The AICPA Code of Professional Conduct can be considered the foundation of ethical reasoning in accounting. The code presents rules and principles to help accountants complete their jobs with integrity and ethical decisions. The code also protects the interest of a company and the interest of the public. Purpose The American
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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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Fairness D) Integrity Question 4 If one’s reputation is tainted it may create a: A) Conflict of interests B) Loss of independence C) Lack of trust D) All of the above Question 5 Each of the following describes the behavior of Cynthia Cooper in the WorldCom fraud except for: A) Persistence B) Competence C) Integrity D) Hesistance Question 6 Each of the following elements make up an integral part of what is meant by "ethics" except for: A) Accepted standards of behavior B) Knowing the difference
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Ethical perspectives- Cross-cultural perspectives ETH/316 July 7‚ 2013 Abstract The Global Company chose to research is a global organization‚ PricewaterhouseCoopers‚ known in the United States as PwC. Ethical perspectives in this global organization and compare the ethical perspectives across cultures that are involved in this global organization will be addressed. This company delivers assistance in quality assurance‚ advisory services‚ and tax. The company consists of a network of
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Legality and Ethicality of Corporate Governance Robert J. Thompson ETH/376 July 8‚ 2013 Tammie Holland Legality and Ethicality of Corporate Governance Case 3-3 at the end of Chapter Three of Ethical Obligations and Decision Making in Accounting provides an example of how legal and ethical issues affect corporate governance. Examining the legality‚ Sarbanes-Oxley Act‚ and ethicality of the activities of this case will ensure the activities of United Thermostatic Controls are equitable
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Legality and Ethicality of Corporate Governance ETH 376 Ethics Case 3-3: United Thermostatic Controls Case The purpose of this paper is to evaluate the legality and ethicality of the corporate governance activities that occurred in an ethics case presented in the text. The paper will provide relevant details regarding the legality of the activities‚ the criteria by which Sarbanes-Oxley would apply to this case‚ the ethicality of the activities‚ whether or not the activities were equitable
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