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. West Virginia Rules of Professional Conduct
§1-1-19. Rules of Professional Conduct.
Independence, Integrity, and Objectivity. (link to AICPA rules)
General Standards; Accounting Principles.
Other Responsibilities and Practices.
§1-1-15. Contingency Fee Contracts; Commissions;
Referral Fees.
§1-1-17. Accounting Corporations and Other Forms of
Business.