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The CPA Profession: Opportunities, Responsibilities and Services / Edition 1
     

The CPA Profession: Opportunities, Responsibilities and Services / Edition 1

by Harry T. Magill
 

ISBN-10: 0137377924

ISBN-13: 9780137377923

Pub. Date: 10/22/1997

Publisher: Pearson

B> Innovative in perspective, this book explores the non-technical dimension of the profession of accountancy and the duties and responsibilities assumed by its practitioners specifically by certified public accountants (CPAs). Part I provides an orientation to the profession; Part II explores the legal, regulatory, and

Overview

B> Innovative in perspective, this book explores the non-technical dimension of the profession of accountancy and the duties and responsibilities assumed by its practitioners specifically by certified public accountants (CPAs). Part I provides an orientation to the profession; Part II explores the legal, regulatory, and social environments in which the CPA practices — and their problems and challenges; Part III focuses on the traditional and the evolving market-drive services provided by CPAs; and Part IV

Product Details

ISBN-13:
9780137377923
Publisher:
Pearson
Publication date:
10/22/1997
Edition description:
New Edition
Pages:
264
Product dimensions:
7.07(w) x 9.22(h) x 0.52(d)

Table of Contents

Part I Orientation to a Dynamic Profession 1(52)
1 The CPA Profession
3(14)
Introduction
3(1)
Who Is a Professional?
4(1)
Who Is a CPA?
5(7)
Summary
12(5)
2 A Career as a CPA
17(18)
Introduction
17(1)
Requirements for Certification
18(5)
Career Opportunities
23(9)
Summary
32(3)
3 A Historical Perspective
35(18)
Introduction
35(1)
Roots of a Profession
36(1)
Development of Certification Requirements
37(1)
Development of Professional Services
38(2)
Development of CPA Ideals
40(8)
Summary
48(5)
Part II Legal, Regulatory, and Social Environment 53(72)
4 Legal Aspects of Practice
55(22)
Introduction
55(1)
What's the Problem
56(6)
Legal Responsibilities
62(1)
Contracts for Professional Services
62(1)
Common Law Responsibilities and Potential Liabilities
63(2)
Statutory Responsibilities and Potential Liabilities
65(4)
Other Matters
69(3)
Proposals For Change
72(1)
Summary
72(5)
5 Regulatory and Professional Organizations
77(26)
Introduction
77(2)
Social Control
79(8)
Professional Organizations
87(6)
Setting Accounting Standards
93(3)
Summary
96(7)
6 Personal and Professional Responsibilities
103(22)
Introduction
103(3)
The Process
106(5)
AICPA Code of Professional Conduct
111(2)
Ethical Dilemmas
113(7)
Summary
120(5)
Part III The Marketplace for CPA Services 125(68)
7 The Economics and Business of CPA Practice
127(22)
Introduction
127(1)
The Economics of Practice
128(2)
Between the Lines: A CPA Business Model
130(3)
The Public Accounting Profession and Its Transformation
133(1)
Competition in Public Accounting
134(2)
Seeking Clients
136(7)
Regulatory Agencies and Professional Behavior
143(2)
Competition With Others
145(1)
Summary
145(4)
8 The Scope of CPA Services
149(44)
Introduction
149(3)
Practice Environment
152(2)
Audit, Attest, and Assurance Services
154(12)
Factors Affecting Consultation Structure
166(3)
Accredited and Other Emerging CPA Services
169(8)
CPAs in Corporate Practice: Cultural and Career Dimensions
177(6)
Summary
183(10)
Part IV The Next Horizons 193(16)
9 Becoming the Premier Global Information Profession
195(14)
Introduction
195(1)
The Sixth Stage of Economic Order: The Knowledge Growth Engine
196(2)
What the Future Holds
198(7)
Summary
205(4)
Appendix A AICPA Code of Professional Conduct 209(19)
Appendix B State CPA Regulations 228(5)
Appendix C State Boards of Accountancy 233(7)
Appendix D State/Jurisdiction CPA Societies 240(6)
Appendix E World Wide Web Sites 246(3)
Index 249

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