Home | Amazing | Today | Tags | Publishers | Years | Account | Search 
Ethics for CPAs: Meeting Expectations in Challenging Times

Buy

Accountants are under attack. Recent investigations of Enron, Global Crossing, WorldCom, and Adelphia, just to name a few, along with the remarkable collapse of Arthur Andersen, have focused the nation’s attention on the accounting profession and the need for reforms. All parties agree that accounting firms must change their priorities and attitudes to put more emphasis on ethics, quality of audits, and on investor and public interests. But recent significant revisions to guidance from the AICPA, SEC, GAO, and IFAC make it difficult to keep up with the latest requirements. Without a clear and up-to-date knowledge of these changes, CPAs enter a minefield that could lead to a variety of sanctions. Ethics for CPAs helps accounting professionals navigate this minefield, providing a reader-friendly, timely resource on the latest ethical pronouncements and considerations.

This comprehensive guide integrates the various requirements of the AICPA’s Code of Professional Conduct, the SEC, the Department of Labor, the GAO’s Yellow Book, and state societies and state boards. The book also contains information on ethical standards for consulting and tax services, and provides a concise analysis of international ethics requirements. Drawing upon years of experience consulting on ethical issues, the authors deliver invaluable guidance on how a CPA should respond to an ethics investigation, proceeding step-by-step through the entire process. Ethics for CPAs also:

  • Presents information in an easy-to-use information-mapping format that enables CPAs to find the information they need, fast
  • Identifies and discusses specific ethical issues raised by the Enron investigation
  • Contains practical examples and user-friendly practice aids
  • Includes self-study CPE, pursuant to the requirement by many states that CPAs complete a minimum number of hours on ethics-related topics for each licensing period

Each chapter contains a section that provides guidance on the authoritative sources for the topics discussed and also provides information on where CPAs can go to get more information on ethics issues. Guidance on future pronouncements will be posted on www.wiley.com/ethics within thirty days of issuance. Ethics for CPAs supplies accounting professionals with a much-needed authoritative resource for meeting expectations in challenging times.

About the Author

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.

(HTML tags aren't allowed.)

Sleep Medicine: A Guide to Sleep and its Disorders
Sleep Medicine: A Guide to Sleep and its Disorders

On average people spend one third of their life sleeping. An understanding of the physiology and pathophysiological changes that take place during this time is, therefore, essential to the medical care of patients. Sleep disorders can arise from a variety of causes including respiratory, psychiatric and neurological conditions, as well as...

Intelligence and Human Progress: The Story of What was Hidden in our Genes
Intelligence and Human Progress: The Story of What was Hidden in our Genes

Written by James R. Flynn of the "Flynn effect" (the sustained and substantial increase in intelligence test scores across the world over many decades), Intelligence and Human Progress examines genes and human achievement in all aspects, including what genes allow and forbid in terms of personal life history, the cognitive...

Java Programming: From The Ground Up
Java Programming: From The Ground Up

Java Programming: From the Ground Up begins with the fundamentals of programming, moves through the object-oriented paradigm, and concludes with an introduction to graphics and event-driven programming. The broad coverage of topics as well as the modularity of the text makes the book suitable for both introductory and intermediatelevel...


PHP 5 Social Networking
PHP 5 Social Networking

Social Networking has quickly become a very popular activity on the Internet, particularly with the emergence of sites like Facebook and MySpace. PHP is a flexible web development language used on a wide variety of sites, including Facebook and Yahoo! But building a social networking site from scratch using PHP involves some complex logic,...

MOS 2013 Study Guide for Microsoft Access
MOS 2013 Study Guide for Microsoft Access

The Microsoft Office Specialist (MOS) certification program has been designed to validate your knowledge of and ability to use programs in the Microsoft Office 2013 suite of programs, Microsoft Office 365, and Microsoft SharePoint. This book has been designed to guide you in studying the types of tasks you are likely to be required...

Statistical Methods, Second Edition
Statistical Methods, Second Edition

This broad text provides a complete overview of most standard statistical methods, including multiple regression, analysis of variance, experimental design, and sampling techniques. Assuming a background of only two years of high school algebra, this book teaches intelligent data analysis and covers the principles of good data collection....

©2019 LearnIT (support@pdfchm.net) - Privacy Policy