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Code Of Professional Ethics By American Institute Of Certified Public Accountants
Beginning of paper
Introduction
"A code of professional ethics is a voluntary assumption of self discipline
above and beyond the requirements of the law. The Code of Ethical Conduct serves
the highly practical purpose to notify the public that the profession will
protect the public interest" (Carey, Doherty: p 3). When people need a doctor, a
lawyer or a certified ....
Middle of paper
....alue to
the public unless CPAs maintain their independence. Independence has always been
associated with integrity and objectivity. Since faults on financial
statements may be the result of either a honest mistake or a lack of integrity
it is imperative to associate the notion of independence with the objectivity
and integrity. As part of the req.... |
| Word count: 1259 |
Page count: 5 |
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