Verwandte Artikel zu The CPA's Guide to Professional Ethics
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Inhaltsangabe
New guidance is constantly being provided to accountants by the Professional Ethics Executive Committee and the Independence Standards Board. CPAs and other financial professionals need a clear and up-to-date understanding of the complex AICPA Code of Professional Conduct, the definitive ethical guidelines of the profession. This work provides insights into this stringent code, including the information on the Independence Standards Board. With the use of diagrams, flowcharts, and other tools, the authors explain and interpret the code and illustrate how each state's ethics requirements vary from those of the AICPA.
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Reseña del editor
New guidance is constantly being provided to accountants by the Professional Ethics Executive Committee and the Independence Standards Board. CPAs and other financial professionals need a clear and up-to-date understanding of the complex AICPA Code of Professional Conduct, the definitive ethical guidelines of the profession. This work provides insights into this stringent code, including the information on the Independence Standards Board. With the use of diagrams, flowcharts, and other tools, the authors explain and interpret the code and illustrate how each state's ethics requirements vary from those of the AICPA.
Biografía del autor
DAN GUY, CPA, PhD, is the former Vice President of Auditing Standards for the AICPA. He currently practices in Santa Fe, New Mexico. D. R. CARMICHAEL, CPA, CFE, PhD, is the Wollman Distinguished Professor of Accountancy at Bernard M. Baruch College. LINDA A. LACH, CPA, is the former Director of Professional Development for the AICPA and is currently a writer and editor of accounting books and courses.
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