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 ETH/376 In order to understand the AICPA Code of Conduct you must understand the AICPA itself. The AICPA is a group of CPAs all around the world that volunteers to keep up the ethical obligations of CPAs. The AICPA Code of Conduct is known as the the foundation of ethical reasoning in accounting because it lays out the “law” accountants should follow in order to keep a good moral and ethics in the accounting profession. There are many purposes for the AICPA
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AICPA Code of Professional Conduct Teresa K. Grimm 376 September 2, 2013 Sylvia Baughey AICPA Code of Professional Conduct I will be describing what the main reason of having the AICPA Code of Professional Conduct and why it’s the foundation of the ethical reason in the accounting world. I will also try to explain what I believe to be the most three important principles and why they are the most important. The main reason behind the AICPA Code of Professional Conduct is to uphold
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AICPA Code of Professional Conduct The AICPA is an organization that the majority of CPAs voluntarily join. Many in the business world are aware of the AICPA Code of Professional Conduct. This code of conduct focuses primarily on the ethical and professional obligations of CPAs. Members commit to abiding by the principles of the organization which holds them accountable to stringent principles and rules which go above and beyond ordinary laws and regulations. Members are expected to be self-disciplined
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“AICPA Code of Professional Conduct” ETH/376 The American Institute of Certified Public Accounts (AICPA) Code of Professional Conduct is a body of principals that has a goal to guide Certified Public Accountants (CPA’s) in the “performance of it professional responsibilities” (Mintz, 2011). The AICPA Code of Professional Conduct has six essential principles and they are: Responsibilities, the Public Interest, Integrity, Objectivity and Independence, Due Care, and Scope and Nature of Services
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AICPA Code of Professional Conduct Rebecca Moore ETH/376 August 18, 2014 Shanaika Muldrow The AICPA is a community of accounting professionals numbering at more than 350,000 from all over the world. The AICPA is a code of conduct that is formed on the bases of six principles. These principles are “responsibilities, the public interest, integrity, objectivity and independence, due care, and scope and nature services” (Mintz & Morris, 2011). Each of these principles are used as a guide
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AICPA Code of Professional Conduct Lucinda M. Joslin ETH/376 27 April 2015 Susan Paris AICPA Code of Professional Conduct Just as a doctor is expected to act within certain ethical standards when entrusted with a person’s life, so is a CPA expected to be ethical when handling someone else’s money. With several hundred thousand CPA’s as members, the American Institute of Certified Public Accountants’ (AICPA) code of professional conduct principles are viewed as the ethical
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AICPA Code of Professional Conduct Katie Bradbury University of Phoenix ETH/376 The AICPA is the world’s largest association to signify accountants. Founded in 1887 the AICPA is formed out of 350,000 members in 128 different countries. Upon the establishment of the ACIPA, its creation of accountancy as a profession well-known for educational requirements, high professional standers and a strict code of professional ethics. The AICPA is considered to be the foundation of ethical reasoning in
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AICPA Code of Professional Conduct The AICPA is the American Institute of Certified Public Accountants, which consists of more than 350,000 people in the accounting profession. They developed the AICPA Code of Professional Conduct as a standard for ethical decision-making in the Accounting profession. It is considered the foundation for moral reasoning, outlining the obligations of accountants to their companies and their clients. Since the panel consists of those within the profession, they
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AICPA Code of Professional Conduct Summer Merriweather ETH 376 02/04/2013 Marvin Huntsman AICPA Code of Professional Conduct The AICPA Code of Professional Conduct is a body of principal that as a goal to guide CPA’s in the “performance of it professional responsibilities” (Mintz, 2011). The AICPA Code of Professional Conduct has six important principles and they are: Responsibilities; the Public Interest; Integrity; Objectivity and Independence; Due Care; and Scope and Nature of Services
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