Accountants -- Professional ethics -- Standards -- United States
The reliance of the public and the business community on sound financial reporting and advice on business affairs imposes on the accounting profession an obligation to maintain high standards of technical competence, morality and integrity. To this...
Accountants -- Professional ethics -- Standards -- United States
The contents of this volume are arranged as follows: Code of Professional Ethics, Concepts of Professional Ethics, Rules of Conduct: Definitions and Applicability, Independence, Integrity and Objectivity, Competence and Technical Standards,...
Accountants -- Professional ethics -- Standards -- United States
There are four categories of ethical standards. They are described in the following paragraphs. The first, Concepts of Professional Ethics, is a philosophical essay approved by the professional ethics division. The essay suggests behavior which...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
This volume, which is a reprint of volume 2, the looseleaf edition of AICPA Professional Standards, contains Concepts of Professional Ethics, Rules of Conduct, Interpretations of Rules of Conduct, Ethics Rulings, and the Bylaws of the American...