Aicpa Code of Professional Conduct

AICPA Professional jurisprudence of Conduct Phil McNear ETH376 September 10, 2012 Brandy Havens AICPA Professional formula of Conduct The American Institute of Certified Public Accountants (AICPA) is a voluntary global organization with about 360,000 members world good. It has been committed to serve the interest of the creation for 125 years. Its members encompass a wide range of the write up profession from man pull controllers to governmental accountants (AICPA, 2006-2012). The AICPA Professional calculate of Conduct is the base of how ocean captain accountants should wreak as accountants. The sixsome core rationales of the Code are designed to not notwithstanding protect the public, that to also protect the accountant. The six principles embarrass responsibilities, the public interest, integrity, objectiveness and independence, due care, and scope and nature of work (Mintz & Morris, 2008). The of import purposes of the AICPA Code of Professional Conduct are to uphold the publics confidence at all(prenominal) costs and to enforce the honourable responsibilities of the CPAs. In addition, it provides guidelines in the effect of the professional duties (Mintz & Morris, 2008). The basal responsibility of whatsoever accountant is to maintain the trust of the public.

The list one priority of any accountant, whether a CPA or not, is to uphold the publics interests at any cost. The debacles of WorldCom and Enron leftover many investors with a interdict view of the accounting profession. Although it was adept a few problematical accountants in those fi ascoes, it tarnished the image of each acco! untant in the coupled States. Therefore, an accountant must act according to the Code if he or she wants to gain and cover the trust of the public. The Code provides a blueprint of how accountants should act in a responsible and professional manner. Through the aforementioned principles, it dilate how an accountant should act. It is interesting to check off that the first principle mentioned was responsibilities....If you want to get a rise essay, order it on our website: OrderCustomPaper.com

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