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Informationen zum Autor DAN M. GUY, CPA, PhD, is the former Vice President of Auditing Standards for the AICPA. He currently has a litigation consulting practice in Santa Fe, New Mexico. D. R. CARMICHAEL, CPA, CFE, PhD , is the Director of Baruch College's Center for Financial Integrity and the Wollman Distinguished Professor of Accountancy at Baruch College. He acts as a consultant on accounting, auditing, and control matters, and has also investigated numerous cases involving allegations of fraudulent financial reporting, providing expert-witness testimony on those matters. LINDA A. LACH, CPA, is the Associate Director for Baruch College's Center for Financial Integrity and is the former director of professional development for the AICPA. Klappentext Current, comprehensive guidelines to ethical regulations for accounting professionals A handful of high-profile accounting misdeeds at Enron, WorldCom, Adelphia, and the like have left the entire accounting profession scrambling to assert its validity and negotiate a flurry of new regulations. Ethics for CPAs provides a valuable road map to this new landscape, instructing accounting professionals on how to abide by the new pronouncements and, if necessary, how to professionally respond to an investigation. Employing an information-mapping format, Ethics for CPAs separates information into small units based on purpose or function for the reader, rather than by topic, creating an accessible desk reference. This authoritative guide covers the most recent and extensively revised ethics requirements of the: AICPA's Code of Professional Conduct SEC Department of Labor GAO's Yellow Book State societies and state boards With a companion Web site posting interpretations of new pronouncements within thirty days of issuance, Ethics for CPAs proves the most up-to-date and comprehensive resource on the market. Zusammenfassung In the past! accountants were considered to be the most trusted of business advisors. Recent events have eroded the public's trust! and have resulted in numerous changes in ethical guidance. Now! more than ever! accountants need a roadmap for navigating through the complex maze of ethics requirements. Inhaltsverzeichnis PART A. INTRODUCTION TO ETHICS. Chapter 1. Introduction. Chapter 2. Organizations Involved in the Development, Regulation, and Enforcement of Ethics Requirements. Chapter 3. Ethics Enforcement-What a Member Needs to Know. PART B. OVERVIEW OF INDEPENDENCE, INTEGRITY, AND OBJECTIVITY. Chapter 4. The Fall of Enron and the Ethics Aftermath. Chapter 5. Importance of Independence. Chapter 6. Basic Concepts of Rule 101, Independence , and Rule 102, Integrity and Objectivity . Chapter 7. Requirements for Integrity and Objectivity (Including Freedom from Conflicts of Interest). PART C. INDEPENDENCE REQUIREMENTS FOR MEMBERS IN PUBLIC PRACTICE. Chapter 8. Engagements That Require Independence. Chapter 9. Definition of Covered Member/Person, Immediate Family Members, and CPA Firms for Purposes of Independence Requirements. Chapter 10. Direct and Indirect Financial Interests in Clients. Chapter 11. Financial Interests in Nonclients That Have Investor or Investee Relationships with Clients. Chapter 12. Former Practitioners. Chapter 13. Unpaid Fees. Chapter 14. Performance of Other Services for Clients. Chapter 15. Business Relationships; Cooperative Arrangements; Joint Closely Held Investments; Lease Arrangements; and Investments by Clients in Auditors. Chapter 16. Loans to and from Clients. Chapter 17. Employment by and Connections with Clients. Chapter 18. Employment of a Spouse, Dependent, or Close Relative by a Client. Chapter 19. Gifts and Privileges. Chapter 20. Actual or Threatened Litigation. ...
