Aicpa Code of Professional Conduct

AICPA Professional jurisprudence of Conduct Phil McNear ETH376 September 10, 2012 Brandy Havens AICPA Professional compute of Conduct The American Institute of Certified Public Accountants (AICPA) is a voluntary global organization with about 360,000 members worldunsubtle. It has been committed to overhaul the interest of the creation for 125 years. Its members encompass a wide range of the write up profession from domain approach pattern controllers to governmental accountants (AICPA, 2006-2012). The AICPA Professional formula of Conduct is the base of how ocean captain accountants should forge as accountants. The sixsome core article of faiths of the Code are designed to not notwithstanding protect the public, tho to also protect the accountant. The six principles embarrass responsibilities, the public interest, integrity, objectiveness and independence, due care, and scope and nature of work (Mintz & Morris, 2008). The main purposes of the AICPA Code of Professional Conduct are to uphold the publics confidence at all(prenominal) costs and to enforce the estimable responsibilities of the CPAs. In addition, it provides guidelines in the effect of the professional duties (Mintz & Morris, 2008). The chief(a) responsibility of whatsoever accountant is to maintain the trust of the public.

The compute 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 left field many investors with a interdict view of the accounting profession. Although it was merely a few problemati cal accountants in those fiascoes, it tarnis! hed the image of all(prenominal) accountant in the coupled States. Therefore, an accountant must act according to the Code if he or she wants to gain and hap 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 expand 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

If you want to get a full essay, visit our page: write my paper