Title: Principles of professional conduct for CPA's Category:Business & Economy / Economics Details: Words: 1278 | Pages: 5.4 (approximately 235 words/page)
Principles of professional conduct for CPA's
Code of Professional Ethics by American Institute of Certified Public Accountants.
Introduction 'A code of professional ethics is a voluntary assumption of self discipline above and beyond the requirements of the law. The Code of Ethical Conduct serves the highly practical purpose to notify the public that the profession will protect the public interest' (Carey, Doherty: p 3). When people need a doctor, a lawyer or a certified public accountant, they seek someone whom they can trust to do a good job, not for himself but …showed first 85 words of 1278 total…
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…showed last 85 words of 1278 total…clients but also about those who rely on their reports. The code of ethical conduct provides members of the profession with the rules that were worked out on the historical basis to attract the confidence of the public. Therefore, the rules of ethics are the foundation of public confidence.
Works Cited John L. Carey and William O. Doherty. Ethical Standards of the Accounting Profession.
New York: American Institute of Certified Public Accountants, 1966 American Institute of Certified Public Accountants. Code of Professional Ethics.
New York: AICPA, 1977
