Code Of Professional Ethics By American Institute Of Certified Public Accountants
Beginning of paper
Introduction
"A code of professional ethics is a voluntary assumption of self discipline
above and beyond the requirements of the law. The Code of Ethical Conduct serves
the highly practical purpose to notify the public that the profession will
protect the public interest" (Carey, Doherty: p 3). W ....
Middle of paper
.... areas of their day-to-day professional activities. The main
parts of the Code are: Independence, Integrity and Objectivity in the practice
of public accounting, Competence and technical standards, Responsibilities to
clients, Responsibilities to colleagues and Other responsibilities and
Practices. Independence has always been the fundamental concept to the
accounting profession. In fact it is the most essential to the practice of all
professions. The financial reports produced by CPAs would ....
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Word count: 1259
Page count: 5 (approximately 250 words per page)
