AICPA Code of Professional Conduct ETH/376 In order to understand the AICPA Code of Conduct you must understand the AICPA itself. The AICPA is a group of CPAs all around the world that volunteers to keep up the ethical obligations of CPAs. The AICPA Code of Conduct is known as the the foundation of ethical reasoning in accounting because it lays out the “law” accountants should follow in order to keep a good moral and ethics in the accounting profession. There are many purposes for the AICPA
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AICPA May 26, 2014 ETH/376 According to Ethical Obligations and Decision Making in Accounting, The America Institute of CPAs (AICPA) is an association made of up volunteer CPAs. Their main objective to ensure that CPAs continue to conduct their business in an ethical manner. The values described in the Code of Professional Conduct are based on common principles and virtues and designed to guide CPAs in a positive light and maintain professionalism with the public in the accounting world
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ETH/376 Accounting Ethics and Professional Regulations Week One Assignment – AICPA Code of Professional Conduct AICPA Code of Professional Conduct The AICPA Code of Professional Conduct represents the principles that “are based on the values of the profession and the traits of character that enable CPA’s to meet their obligations to the public” (Mintz & Morris, 2011). The AICPA Code of Professional Conduct has six essential principles to guide them in the performance of their profession
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Standard-Based Decision Making Courteney Alderman ETH/376 March 23, 2015 Juanita Davis Audit Opinions When performing an audit there are four different types of audit opinions that Green and Associates can provide when the audit has been finished. They can provide an unqualified, unqualified with explanatory paragraph, qualified, and an adverse opinion. * Unqualified opinion- An auditor can give an unqualified opinion when it comes to a company’s financial statements when the financials
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Running head: ETHICAL PERSPECTIVES: NIKE CORPORATION 1 Ethical Perspectives: Nike Corporation ETH 316 March 18, 2013 Ethical Perspectives: Nike Corporation Cultural differences spread wide and far. This is especially true for countries on different developmental levels. Child labor is one cultural difference found between the western world and under developed countries. Nike is one organization that has struggled with the cultural differences between
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Legality and Ethicality of Corporate Governance Name ETH 376 January 30, 2012 Instructor Legality and Ethicality of Corporate Governance United Thermostatic Controls is a publically traded corporation, and currently they are in the middle of an internal audit. The company manufactures and markets residential and commercial thermostats. The company is divided into four regions, U.S.A Sales Division, Western Sales Division, Eastern Sales Division, and Southern Sales Division. Each of these
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Legality and Ethicality of Corporate Governance ETH/376 Legality and Ethicality of Corporate Governance United Thermostatic Controls, a publicly owned company, like many other companies in the world faced financial difficulties in 2010. The company set sales goals in the different regions they serve for 2010; most of the regions met or exceeded their goals although one region was below the target. The director, Frank Campbell, of the region with below target sales thought of an idea to meet
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Legality and Ethicality of Corporate Governance Paper ETH/376 Legality and Ethicality of Corporate Governance Paper United Thermostatic Controls is a publicly owned company that manufactures and markets residential and commercial thermostats (Mintz & Morris, 2011). As a publicly owned company, United Thermostatic Controls common stock is listed and traded on the New York Stock Exchange. Frank Campbell is the director of the Southern sales division. Because of regional economics getting
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