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—Robert H. Montgomery, describing ethics in accounting in 2009 Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations ...
The AICPA Code of Professional Conduct is a collection of codified statements issued by the American Institute of Certified Public Accountants that outline a CPA 's ethical and professional responsibilities. [1] The code establishes standards for auditor independence, integrity and objectivity, responsibilities to clients and colleagues and ...
Codes seek to define and delineate the difference between conduct and behavior that is malum in se, malum prohibitum, and good practice. Sometimes ethical codes include sections that are meant to give firm rules, but some offer general guidance, and sometimes the words are merely aspirational. In sum, a code of ethics is an attempt to codify ...
The IESBA is an independent global standard-setting board. The IESBA's mission is to serve the public interest by setting ethics standards, including auditor independence requirements, which seek to raise the bar for ethical conduct and practice for all professional accountants. The IESBA sets its standards in the public interest with advice ...
The Accounting Professional & Ethical Standards Board ( APESB) is an independent, national body that sets out the code of ethics and professional standards with which accounting professionals who are members of CPA Australia, Institute of Chartered Accountants or Institute of Public Accountants must comply. [1]
A chart of accounts ( COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...
Judicial misconduct. v. t. e. Professional responsibility is a set of duties within the concept of professional ethics for those who exercise a unique set of knowledge and skill as professionals. [1] Professional responsibility applies to those professionals making judgments, applying their unique skills, and reaching informed decisions for, or ...
t. e. Business ethics (also known as corporate ethics) is a form of applied ethics or professional ethics, that examines ethical principles and moral or ethical problems that can arise in a business environment. It applies to all aspects of business conduct and is relevant to the conduct of individuals and entire organizations. [1]