Table
of Contents
Chapter 1: Ethics
and Ethical Reasoning
Ethical
Reasoning and Accountants
Ethical
Dilemmas in Accounting
Chapter 2: AICPA
Code of Professional Conduct
AICPA’s Code of Professional Conduct
Summaries of the Six Principles
Conceptual
Framework – Threats and Safeguards Approach
Case Studies of AICPA Ethics Violations
Statutory
Powers and Duties of the Board.
AICPA
Code of Professional Conduct
Public
Accountancy Permit to Practice.
Renewal
of a Permit to Practice
Crimes
Related to the Practice of Accountancy
Case
Studies of Delaware Disciplinary Actions
Appendix
A - Frequently Asked Questions.
Appendix
B - Independence - Other Standards-Setting Bodies
Appendix
C - Crimes Substantially Related to the Practice of Accountancy