Six. The Rules of the Code of Conduct

  1. Ronald Duska1,
  2. Brenda Shay Duska2 and
  3. Julie Ragatz1

Published Online: 20 APR 2011

DOI: 10.1002/9781444395907.ch6

Accounting Ethics, Second Edition

Accounting Ethics, Second Edition

How to Cite

Duska, R., Duska, B. S. and Ragatz, J. (2011) The Rules of the Code of Conduct, in Accounting Ethics, Second Edition, Wiley-Blackwell, Oxford, UK. doi: 10.1002/9781444395907.ch6

Author Information

  1. 1

    The Center for Ethics in Financial Services, The American College, USA

  2. 2

    Del Pizzo & Associates, USA

Publication History

  1. Published Online: 20 APR 2011
  2. Published Print: 11 MAR 2011

Book Series:

  1. Foundations of Business Ethics

Book Series Editors:

  1. W. Michael Hoffman and
  2. Robert E. Frederick

ISBN Information

Print ISBN: 9781405196130

Online ISBN: 9781444395907

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Keywords:

  • rules of the code of conduct;
  • AICPA Professional Code of Conduct - rules that govern principles;
  • The bylaws of the American Institute of Certified Public Accountants - members to adhere to Rules of the Code of Professional Conduct;
  • Rule 102 – Integrity and Objectivity - powerful governing rule in accounting ethics;
  • ethical theory, ways of achieving objectivity - and Kant's universalizability principle;
  • Rule 202 – compliance with standards;
  • Rule 203, accounting principles, rule enjoining members - from certifying that financial statements or data are in accord with GAAP;
  • rules, devoted to accountant's responsibilities to clients;
  • IV Section 400 – Responsibilities to Colleagues;
  • rules, informed by general principles - of honesty, integrity and independence

Summary

This chapter contains sections titled:

  • Section 100 – Independence, Integrity, and Objectivity

  • Section 200 – General Standards Accounting Principles

  • Section 300 – Responsibilities to Clients

  • Section 400 – Responsibilities to Colleagues

  • Section 500 – Other Responsibilities and Practices