Week 1 DB 2 Ethics in Management Accounting versus Financial Accounting

Aicpas code of professional

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http://www.imanet.org/pdfs/statement%20of%20Ethics_web.pdf AICPA's Code of Professional Conduct is similar to IMA’s. Their CPA’s are responsible to are to make sure the public interest is served. Principle and AICPA Directive 1. RESPONSIBILITIES - In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities.
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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. 3. INTEGRITY - To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity. 4. OBJECTIVITY AND INDEPENDENCE - A member should maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. A member in public practice should be independent in fact and appearance when providing auditing and other attestation services. 5. DUE CARE - A member should observe the profession's technical and ethical standards, strive
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