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
Special
Topics: Regulatory Ethics
Objectives-Oriented
Accounting
AICPA:
Recent Ethics Inquiries
Transfer of Client
Files to Another Partner in the Firm
Section II. AICPA Code of Professional Conduct
Preface:
Applicability and Principles of Professional Conduct
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
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
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. Hawaii Rules of Conduct
§16-71-61
Independence, Integrity, and Objectivity. (link
to AICPA)
§16-71-62
Competence and Technical Standards.
§16-71-63
Responsibilities to Clients.
§16-71-64
Other Responsibilities and Practices.