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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 ...
The American Institute of Certified Public Accountants ( AICPA) is the national professional organization of Certified Public Accountants (CPAs) in the United States, with more than 428,000 members in 130 countries. Founded in 1887 as the American Association of Public Accountants ( AAPA ), the organization sets ethical standards and U.S. auditing standards. It also develops and grades the ...
The Uniform Certified Public Accountant Examination ( CPA Exam) is the examination administered to people who wish to become Certified Public Accountants in The United States of America. The CPA Exam is used by the regulatory bodies of all fifty states plus the District of Columbia, Guam, Puerto Rico, the U.S. Virgin Islands and the Northern Mariana Islands .
Forvis, LLP. FORVIS ranks among the U.S. top 10 public accounting firms, providing assurance, tax, and consulting services. [2] FORVIS is a member of the Praxity, a global alliance of independent accountancy and consulting firms. FORVIS is the largest member of the Praxity group from the United States.
The Texas Comptroller of Public Accounts is an executive branch position created by the Texas Constitution. The comptroller is popularly elected every four years, and is primarily tasked with collecting all state tax revenue and estimating the amount of revenue that the Texas Legislature can spend each biennium. The current comptroller is Glenn Hegar, who took office on January 2, 2015.
The National Association of State Boards of Accountancy ( NASBA) is an association dedicated to serving the 56 state boards of accountancy. These are the boards that regulate the accountancy profession in the United States of America .
For example, Texas has a privilege rule that requires that a certified public accountant (CPA) not voluntarily disclose information communicated to the CPA by a client in connection with the engagement without the client's permission.
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, and independent companies. Ethics are taught in accounting courses ...
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