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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 ...
Professional responsibility is defined by professional accepted standards of personal behaviour, moral values, and personal guiding principles. [ 16] Codes for professional responsibility may be established by professional bodies or organizations to guide members in performing functions to a consistent ethical set of principles. [ 17]
Nursing ethics. Nursing ethics is a branch of applied ethics that concerns itself with activities in the field of nursing. Nursing ethics shares many principles with medical ethics, such as beneficence, non-maleficence and respect for autonomy. It can be distinguished by its emphasis on relationships, human dignity and collaborative care.
A code of practice is adopted by a profession (or by a governmental or non-governmental organization) to regulate that profession. A code of practice may be styled as a code of professional responsibility, which will discuss difficult issues and difficult decisions that will often need to be made, and then provide a clear account of what behavior is considered "ethical" or "correct" or "right ...
—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 ...
Professional ethics encompass the personal and corporate standards of behavior expected of professionals. [ 1] The word professionalism originally applied to vows of a religious order. By no later than the year 1675, the term had seen secular application and was applied to the three learned professions: divinity, law, and medicine. [ 2]
Outline of ethics. The following outline is provided as an overview of and topical guide to ethics. Ethics (also known as moral philosophy) is the branch of philosophy that involves systematizing, defending, and recommending concepts of right and wrong conduct. [ 1] The field of ethics, along with aesthetics, concern matters of value, and thus ...
Medical ethics is an applied branch of ethics which analyzes the practice of clinical medicine and related scientific research. [ 1] Medical ethics is based on a set of values that professionals can refer to in the case of any confusion or conflict. These values include the respect for autonomy, non-maleficence, beneficence, and justice. [ 2]