professional ethics for accountants

• The International Federation of Accountants (IFAC) released a revised Code of Ethics for Professional Accountants, which establishes a conceptual framework promoting the fundamental principles of integrity, objectivity, professional competence and due care, confidentiality, and professional behavior (www.ifae.org/news).

The International Federation of Accountants (IFAC) released a revised Code of Ethics for Professional Accountants, which establishes a conceptual fram...

• Journal of Accountancy
• Vol. 200 Nbr. 3, September 2005

• The International Federation of Accountants (IFAC) issues an exposure draft of a revision to its Code of Ethics for Professional Accountants.

The International Federation of Accountants (IFAC) issues an exposure draft of a revision to its Code of Ethics for Professional Accountants. The ED p...

• Journal of Accountancy
• Vol. 196 Nbr. 4, October 2003

• The International Ethics Standards Board for Accountants, an independent standard-setting board within IFAC, revised the Code of Ethics for Professional Accountants by updating the definition of a network firm, which is required to be independent of an audit client of another firm within the network.

INTERNATIONAL

• Journal of Accountancy
• Vol. 202 Nbr. 4, October 2006

• Auditors compliance with International Standards on Auditing (ISAs): evidence form Jordan.

...) of the International Federation of Accountants (IFAC), which is a worldwide organization for acco... guidance for auditors and other professional accountants, and provide guidance in specialized a..., which are part of the IFAC Code of Ethics for Professional Accountants. Thus, the process of...

• Journal of Social Sciences
• Vol. 3 Nbr. 4, October 2007

• IFAC also issues an exposure draft (ED) of a revision to its code of ethics for professional accountants (www.ifac.org/Guidance/EXD-Details.php?EDID=0027) to clarify its November 2001 update of section 8, 'Independence Requirements for Assurance Engagements.'.

* IFAC also issues an exposure draft (ED) of a revision to its code of ethics for professional accountants (www.ifac. org/Guidance/EXD-Details.php?EDI...

• Journal of Accountancy
• Vol. 197 Nbr. 1, January 2004

• Test your knowledge of professional ethics.

CPAs in industry Distinct professional ethics concerns exist for accountants working in industry. Many ethical concerns center on the tension between the CPA's independence and the CPA's accountability to superiors in the corporation. The CPA must also consider interactions with external auditors and requests to act contrary to ethical standards.

• Journal of Accountancy
• Vol. 177 Nbr. 6, June 1994

• Public Company Accounting Oversight Board; Order Approving Proposed Rule on Auditing Standard (No. 6): Evaluating Consistency of Financial Statements, and Conforming Amendments

... standards, quality control standards, and ethics standards to be used by registered public accounti... application of the AICPA's Code of Professional Conduct regarding the disclosure of confidential c...Accountants' Code of Ethics for Professional Accountants. The ...

• FR, September 22, 2008
• Notices
• Securities and Exchange Commission

• Statement on auditing standards - special considerations - audits of group financial statements (including the work of component auditors).

... Other Independent Auditors [AICPA, Professional Standards, vol. 1, AU sec. 543], and paragraphs .1... by the component auditor with the ethics and independence requirements set forth in the Intternational Federation of Accountants Code of Ethics for Professional Accountants is suf...

• Journal of Accountancy
• Vol. 211 Nbr. 5, May 2011

• Aba Proposes Change in Firm Ownership Rules

Last month the American Bar Association's Ethics 20/20 Commission proposed changing the Rules of Professional Conduct to permit other service professionals, such as accountants, social workers and public relations professionals, to partner with attorneys to own up to 25 percent of a law firm. Supporters claim hybrid, holistic practices will make legal services more affordable and accessible and benefit consumers the way big box retailers like Target and Walmart have changed the way we shop for televisions, prescription drugs and groceries. Clients could visit their accountants for tax help and their lawyers to draft a will and not have to find new parking spots. Allowing outside investors would also help small to medium-size law firms raise money to expand or invest in new technology in...

• Lawyers USA
• December 13, 2011

• Improving Professional Ethics

Recent financial accounting scandals have generated unwanted and unfavorable publicity for CPAs, including those working as comptrollers or chief financial officers. The inclusion of ethics in the mandate of the PCAOB, and the consequences from ethics violations that may arise now and in the future, means ethical and professional responsibility issues represent genuine and increasing challenges for CPAs and the accounting profession. Accounting firms and other employers of accountants must ascertain whether the CPAs they hire are adequately trained on issues of ethics and professional responsibility. CPAs must make a personal commitment to acquiring ethics expertise. Professional ethics resources become particularly important in a smaller firm. As part of the effort to recognize poten...

• CPA Journal, The
• Vol. 74 Nbr. 6, June 2004