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ArtikelImproving the Code of Professional Conduct  
Oleh: Allen, Catherine
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 211 no. 6 (Jun. 2011), page 38-43.
Topik: Professional Ethics; Associations; CPAs; Revisions
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.30
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikelThe AICPA's Professional Ethics Executive Committee (PEEC) is undertaking a project to recodify the Institute's ethics standards. The Ethics Codification Project's primary focus is to improve the AICPA Code of Professional Conduct so that members and others can apply the rules and reach correct conclusions more easily. To achieve this, PEEC will restructure the Code into topical areas, edit the Code using consistent drafting and style conventions, and revise certain Code provisions (primarily independence) to reflect the "conceptual framework" approach. The largest change will be the structure of the AICPA Code, specifically, the topical format, new numbering scheme, and creation of two separate parts geared to members in public practice and members practicing in other areas of the profession. The codification will still be titled the Code of Professional Conduct and continue to be part of the AICPA Professional Standards.
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