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Six. The Rules of the Code of Conduct
Published Online: 20 APR 2011
DOI: 10.1002/9781444395907.ch6
Copyright © 2011 Ronald Duska, Brenda Shay Duska, and Julie Ragatz
Book Title
Accounting Ethics, Second Edition
Additional Information
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
Publication History
- Published Online: 20 APR 2011
- Published Print: 11 MAR 2011
Book Series:
Book Series Editors:
- W. Michael Hoffman,
- Robert E. Frederick
ISBN Information
Print ISBN: 9781405196130
Online ISBN: 9781444395907
- Summary
- Chapter
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