A Critical Examination of the AICPA Code of Professional Conduct  

Oleh:

Collins, Allison ; Schultz, Norm

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Business Ethics vol. 14 no. 1 (Jan. 1995), page 31-42.
Topik: Critical Examination; AICPA

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: BB27.21 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The American Insititute of Certified Public Accountants (AICPA) is responsible for the Code of Professional Conduct that governs the actions of CPAs. In 1988, the Code was revised by the AICPA, but a number of issues still remain unresolved or confounded by the new Code. These issues are examined in light of the profession's stated commitment to the public good, a commitment that is discussed at length in the new Code. Specifically, this paper reviews the following issues: (1) client confidentiality and whistleblowing, (2) limited liability, and (3) auditor independence. We argue that, in each of these areas, the AICPA promotes a position that is potentially harmful to the public good.

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