Section
I. Current Ethical Issues in the Accounting Profession
How do you
act when no one is looking?
Special
Topics: Managing Ethics
Analytical
Model for Ethical Decisions
Managing
Conflicts of Interest When Providing a Range of Services
Third-Party
Verification Letter Requests
Special
Topics: Regulatory Ethics
Objectives-Oriented
Accounting
AICPA:
Recent Ethics Inquiries
Letter of
Intent to Purchase Practice
Compliance
with SSCS’s when member does not hold out as CPA
Use of
Standards That Have Not Been Established By a Body Designated By AICPA Council
Transfer of
Client Files to Another Partner in the Firm
Section II. AICPA Code of Professional Conduct
Preface:
Applicability and Principles of Professional Conduct
Applicability
(link to New Hampshire rule)
Objectivity
and Independence Principle
Scope and
Nature of Services Principle
Using the
Principles in Practice
Part One of
the AICPA Code: Members in Public Practice.
The
Conceptual Framework Approach
Rules of
the Code of Professional Conduct
Independence,
Integrity, and Objectivity: The Core
Values of the Accounting Profession
1.100
Integrity and Objectivity Rule
When
Independence is not Required
Conceptual
Framework for Analyzing Threats to Independence
Independence
Rule as it Applies to Covered Members
Interpretations
of the Independence Rule
Breach of
an Independence Interpretation
Compliance
with Standards Rule
Other Acts
That Would Be Deemed Discreditable
1.500 Fees
and Other Types of Remuneration
Commissions
and Referral Fees Rule
1.600 Advertising and Other Forms of
Solicitation
1.700
Confidential Client Information Rule
1.800 Form
of Organization and Name Rule
1. Stop
Thief! The Case of the Almost Stolen Clients
2. Oops!
The Case of the Harmless Mistakes
3. Do You Have What It Takes? The Case
of the Inadequate Accountant
4. The Last
Shot at the Buzzer...Too Late! The Case
of the Losing Lady
5. Give It
Back! The Case of Empty Promises
Appendix II. Answers and Explanations to Review
Questions
Section
I. Current Ethical Issues in the
Accounting Profession
Section
II. AICPA Code of Professional Conduct
Appendix III. New Hampshire Ethics
Administrative
Rules, Chapter Ac 500
Ac 50 1.01
Application to All Professional Services
Ac
501.02 Violations of Rules Also an Act of
Misconduct
Ac
501.03 Licensee Responsibility for
Associates
Ac
501.04 Applicability to Indirect
Services
Ac
502.01 Opinion on Financial Statements
Part Ac 503
Independence, Integrity and Objectivity
Ac
503.01 Standards of Integrity and
Objectivity
Part Ac 504
General Standards of Accounting Principles.
Ac
504.01 Professional Standards
Ac
504.02 Accounting Principles
Part Ac 505
Confidential Client Information
Ac
505.01 Disclosure of Confidential
Information
Ac
505.02 Use of Third Party Service
Providers
Part Ac 507
Acts Discreditable
Ac
507.02 Advertising and Other Forms of
Solicitation
Ac
507.05 Form of Practice and Name
Ac
507.06 Registered Investment Advisors