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Code of Professional Ethics and Conduct
Finance & Accounting
Pages 8 (2008 words)
The Code of Professional Ethics and Conduct provides certain specific guidelines for accounting practitioners in their professional career. It is based on these guidelines they are supposed to fulfill obligations of their clients thereby keep up the standards of the Apex Body.
Each and every member of AICPA should be aware of the Interpretations, disciplinary actions and code of conduct thereby providing framework to work and provide desired results without affecting the ethical codes. This paper discusses in detail specific rules related to CPA Code of Ethics and Conduct focusing on : Section 102 – Integrity and Objectivity Section 201- Professional Competence Section 202 – Compliance with Standards Section 501 – Acts Discreditable Each section dscusses a separate cases on the expectation of code and its violation, the disciplinary action involved, prospects for AICPA to prevent breach in the above codes and personal viewpoints on disciplinary actions taken. 2. Case for Section 102 – Integrity and Objectivity (James W. Kingery of Lubbock, Texas) ...
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