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Florida state and local public officials, other than judges. The Florida Commission on Ethics, created in 1974 by the Florida Legislature, is tasked with investigating complaints alleging breaches of public trust by public officers and employees in Florida, other than judges. It is headquartered in Tallahassee, Florida.
International Federation of Accountants. The International Ethics Standards Board for Accountants (IESBA) develops and promotes the International Code of Ethics for Professional Accountants (including International Independence Standards). The IESBA also supports debate on issues related to accounting ethics and auditor independence.
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 ...
—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 ...
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 ...
Government ethics concerns in the United States were first addressed by Congress in 1853. [1] [2] The act, entitled "An Act to prevent Frauds upon the Treasury of the United States," made it a misdemeanor for "any officer of the United States" or "any Senator or Representative in Congress" to assist in or prosecute "any claim against the United States."
Luciano Floridi (Italian: [floˈriːdi]; born 16 November 1964) is an Italian and British philosopher.He is the director of the Digital Ethics Center at Yale University.He is also a Professor of Sociology of Culture and Communication at the University of Bologna, Department of Legal Studies, [1] where he is the director of the Centre for Digital Ethics. [2]
The American Psychological Association (APA) Ethical Principles of Psychologists and Code of Conduct (for short, the Ethics Code, as referred to by the APA) includes an introduction, preamble, a list of five aspirational principles and a list of ten enforceable standards that psychologists use to guide ethical decisions in practice, research, and education.