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Code Of Professional Ethics By American Institute Of Certified Public Accountants
Beginning of essay
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). W ....
Middle of essay
.... honest mistake or a lack of integrity
it is imperative to associate the notion of independence with the objectivity
and integrity. As part of the requirements by the Code of ethics, CPA should
avoid any relationships that may result in the CPA's becoming dependent on the
particular client. Such relationships include financial interests and client
management. It is very important that the opinion of the CPA reflects the
results of operating decisions taken by the client and not any underlying id.... |
| Number of words: 1259 |
Approximate pages: 5 |
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