The Cpa's Guide to Professional Ethics - Couverture rigide

Guy, Dan M.; Carmichael, D. R.; Lach, Linda

Couverture rigide

ISBN 10 : 0471380377 ISBN 13 : 9780471380375

Editeur : John Wiley & Sons Inc, 2001

Synopsis

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.

A propos du livre

Quatrième de couverture

Ethical conduct for CPAs has never been more complex. Without a clear and up–to–date knowledge of the AICPA’s Code of Professional Conduct and other ethics requirements, CPAs can easily enter a minefield that can explode into potentially career–ending sanctions. Easy–to–read and easy–to–use, The CPA’s Guide to Professional Ethics will demystify these requirements and provide the most comprehensive and integrated analysis of ethics and independence requirements in existence.

Key features include:

• An integrated analysis of the requirements of the AICPA’s Code of Professional Conduct, the SEC, Independence Standards Board, DOL, GAO Yellow Book, state boards of accountancy, and state societies
• An easy–to–use format that lets CPAs find the information they need to quickly resolve an ethics problem or question
• Diagrams, flowcharts, and other tools to make the requirements easy to understand and use
• Actions to take when faced with an ethics investigation
• What all CPAs should know about international ethics requirements

. . . and much more. This book is designed to help all CPAs, whether in public practice, industry, government, or education, to navigate ethical requirements. It is an absolute must–have resource for the professional responsible for quality assurance in a CPA firm.

Biographie de l'auteur

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.

Détails de l'édition

• Éditeur: John Wiley & Sons Inc
• Date d'édition: 2001
• ISBN 10: 0471380377
• ISBN 13: 9780471380375
• Reliure: Relié
• Langue: anglais
• Nombre de pages: 336
• Coordonnées du fabricant: non disponible