Contents
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
Section II. AICPA Code of Professional Conduct
Preface: Applicability and Principles of Professional Conduct
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
1.400 Acts Discreditable Rule.
1.500 Fees and Other Types of Remuneration
1.600 Advertising and Other Forms of Solicitation Rule
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. Oklahoma Administrative Code: Code of
Professional Conduct
Subchapter 39. Rules of Professional Conduct
10:15-39-8.2. Written
communications
10:15-39-9. Professional
misconduct
Subchapter 43. Attest Engagements Performed in Accordance with Government Auditing Standards
10:15-43-2. Evaluation of
registrations
10:15-43-4. Denial of
registration
10:15-43-5. Board review of
denied registrations
10:15-43-6. Renewal
requirements