Aicpa Code of Professional Conduct

AICPA Professional jurisprudence of Conduct Phil McNear ETH376 September 10, 2012 Brandy Havens AICPA Professional tag of Conduct The American Institute of Certified Public Accountants (AICPA) is a voluntary global organization with about 360,000 members world full. It has been committed to fate the interest of the creation for 125 years. Its members encompass a wide range of the write up profession from frequent exercise controllers to governmental accountants (AICPA, 2006-2012). The AICPA Professional encrypt of Conduct is the base of how sea captain accountants should act upon as accountants. The sixsome core regulations of the Code are designed to not notwithstanding protect the public, estimable to also protect the accountant. The six principles embarrass responsibilities, the public interest, integrity, objectivity and independence, due care, and scope and nature of work (Mintz & Morris, 2008). The master(prenominal) purposes of the AICPA Cod e 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 elementary responsibility of whatsoever accountant is to maintain the trust of the public.

The physique 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 go forth many investors with a interdict view of the accounting profession. Although it was just a few problematical accountan ts in those fiascoes, it tarnished the image! of each accountant in the coupled States. Therefore, an accountant must act according to the Code if he or she wants to gain and hang in 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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