AICPA Ethics--Key Values

AICPA Ethics--Key Values - power points

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Keep the Public Interest First -- Before Self Interest From the “Preamble” (ET § 51.01-.02) 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. These Principles of the Code of Professional Conduct of the [AICPA] express the profession’s 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.
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-- Before Self Interest Article II: 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. A distinguishing mark of a profession is acceptance of its responsibility to the public. The accounting profession’s 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 functioning of commerce. (ET§53.01)
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This note was uploaded on 05/25/2011 for the course ACCY 360 taught by Professor T during the Spring '08 term at Northern Illinois University.

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AICPA Ethics--Key Values - power points

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