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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 acts discreditable to the accounting profession. The ...
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 ...
Ethical codes are adopted by organizations to assist members in understanding the difference between right and wrong and in applying that understanding to their decisions. An ethical code generally implies documents at three levels: codes of business ethics, codes of conduct for employees, and codes of professional practice.
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.
Goldwater rule. The original piece in Fact magazine which prompted the introduction of the Goldwater rule. Likely costing Barry Goldwater a large number of potential votes, this practice was later deemed unethical by the APA. The Goldwater rule is Section 7 in the American Psychiatric Association 's (APA) Principles of Medical Ethics, [1] which ...
Download as PDF; Printable version; In other projects ... a commission tasked with "producing a full and complete accounting of the nation's preparedness and response ...
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.
^ "The code of corporate practices and conduct, an extract from the King Report on Corporate Governance" (PDF). The Institute of Directors of Southern Africa. 1994. Retrieved 4 April 2012.