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Unformatted text preview: Keep the Public Interest (and the Professions Interest) Ahead of Ones Self Interest: Membership in the [AICPA] is voluntary. By accepting membership, a certified public accountant assumes an obligation of self-discipline above and beyond the requirements of laws and regulations. (ET51.01) These Principles of the Code of Professional Conduct of the [AICPA] express the professions recognition of its responsibilities to the public, to clients, and to colleagues. They guide members in the performance of their professional responsibilities and express the basic tenets of ethical and professional conduct. The Principles call for an unswerving commitment to honorable behavior, even at the sacrifice of personal advantage. (ET51.02) A distinguishing mark of a profession is acceptance of its responsibility to the public. The accounting professions public consists of clients, credit grantors, governments, employers, investors, the business and financial community, and others who rely on the objectivity and integrity of [CPAs] to maintain the orderly...
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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.
- Spring '08