Chapter _19, Code of Conduct

Chapter _19, Code of Conduct - AICPA Code of Professional...

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AICPA Code of Professional Conduct – Consists of 4 Parts Principles – 6 (unenforceable) professional ideals Rules of Conduct – 11enforceable rules Interpretations of Rules of Conduct – general clarifications of the 11 Rules of Conduct Ethics Rulings – published Q&A’s regarding inquiries about specific fact situations
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Principles ‑‑6 articles that express "positive" ideals of Code 1. Responsibilities ‑‑In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities. 2. The public interest ‑‑Members should accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism.
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Principles (Continued) 1. Integrity – To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity. 2.
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This note was uploaded on 04/22/2011 for the course ACCY 360 taught by Professor T during the Spring '08 term at Northern Illinois University.

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Chapter _19, Code of Conduct - AICPA Code of Professional...

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