The CPA's Guide to Professional Ethics

Overview

Ethical conduct for CPAs has never been more complex. Without a clear and up-to-date knowledge of the AICPA's Code of Professional Conduct and other ethics requirements, CPAs can easily enter a minefield that can explode into potentially career-ending sanctions. Easy-to-read and easy-to-use, The CPA's Guide to Professional Ethics will demystify these requirements and provide the most comprehensive and integrated analysis of ethics and ...
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Overview

Ethical conduct for CPAs has never been more complex. Without a clear and up-to-date knowledge of the AICPA's Code of Professional Conduct and other ethics requirements, CPAs can easily enter a minefield that can explode into potentially career-ending sanctions. Easy-to-read and easy-to-use, The CPA's Guide to Professional Ethics will demystify these requirements and provide the most comprehensive and integrated analysis of ethics and independence requirements in existence.

Key features include:
* An integrated analysis of the requirements of the AICPA's Code of Professional Conduct, the SEC, Independence Standards Board, DOL, GAO Yellow Book, state boards of accountancy, and state societies
* An easy-to-use format that lets CPAs find the information they need to quickly resolve an ethics problem or question
* Diagrams, flowcharts, and other tools to make the requirements easy to understand and use
* Actions to take when faced with an ethics investigation
* What all CPAs should know about international ethics requirements

. . . and much more. This book is designed to help all CPAs, whether in public practice, industry, government, or education, to navigate ethical requirements. It is an absolute must-have resource for the professional responsible for quality assurance in a CPA firm.

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What People Are Saying

From the Publisher
"There is no comparable book on the subject of ethics in print. Every CPA should have a personal copy, and every firm should have a copy in its library. Personal experience leads me to believe that most ethics violations are not intentional, but rather result from a lack of knowledge of the ethics rules and regulations. The authors' advice and guidance is worth the price of the book. If you have just one ethics issue, the book will pay for itself. If you have never had to address an ethics issue and believe you never will, you definitely need this book, because you probably would not recognize an ethics issue if it stared you right in the face." --Vincent J. Love, CPA, Managing Partner, Kramer & Love, New York
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Product Details

  • ISBN-13: 9780471380375
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 12/18/2000
  • Edition number: 1
  • Pages: 336
  • Product dimensions: 7.51 (w) x 9.35 (h) x 0.80 (d)

Meet the Author

DAN GUY, CPA, PhD, is the former Vice President of Auditing Standards for the AICPA. He currently practices in Santa Fe, New Mexico.
D. R. CARMICHAEL, CPA, CFE, PhD, is the Wollman Distinguished Professor of Accountancy at Bernard M. Baruch College.
LINDA A. LACH, CPA, is the former Director of Professional Development for the AICPA and is currently a writer and editor of accounting books and courses.
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Read an Excerpt


PREFACE

The CPA's Guide to Professional Ethics will help CPAs, both in public practice and not in public practice, to understand and apply the guidance on ethics. It is designed to be a comprehensive and integrated analysis of ethics requirements that is easy to read and easy to use.

The book integrates the various requirements of the AICPA's Code of Professional Conduct, the SEC, the Independence Standards Board, the Department of Labor, the GAO's Yellow Book, and state societies and state boards. The book also contains information on ethical standards for consulting and tax services, and provides a clear and concise analysis of international ethics requirements.

The book provides invaluable guidance on how a CPA should respond to an ethics investigation. An overview of the Joint Ethics Enforcement Process is presented, along with steps to take if selected for a disciplinary action.

The book is presented using the Information Mapping format. This format separates information into small units based on purpose or function for the reader, rather than by topic. It allows a reader to either go through the book in detail or scan quickly for relevant points to resolve an ethics question or issue. The format has been successfully used in hundreds of training, procedural, and reference manuals, in both paper and online modes.

The book includes numerous examples and graphics designed to illustrate complex ethics issues that CPAs and their firms face. Each chapter contains a section that provides guidance on the authoritative sources for the topics discussed in the chapter. The book also provides information on where CPAs can go to get more information on ethics issues. Finally, a glossary provides a quick reference for key definitions.

Low-cost self-study continuing education for eight hours of CPE is included within the book.

The authors bring to this book over seventy years of experience of accounting and auditing, and the ethical issues involved in these disciplines. Mr. Guy and Mr. Carmichael, both former vice presidents at the AICPA, have served as consultants to the SEC on ethical issues, represented CPAs in state board of accountancy ethics investigations, and testified as experts on ethical matters. Ms. Lach adds her expertise as the former director of professional development at the AICPA, responsible for all of the AICPA's con-tinuing education programs.

This edition of the book is current through all pronouncements issued as of October 31, 2000. Updates will be provided on the John Wiley & Sons, Inc. at website www. wiley. com/ ethics within thirty days of the issuance of a new pronouncement.

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Table of Contents

INTRODUCTION TO ETHICS.

Introduction.

Organizations Involved in the Development, Regulation, and Enforcement of Ethical Requirements.

Ethics Enforcement--What a Member Needs to Know.

OVERVIEW OF INDEPENDENCE, INTEGRITY, AND OBJECTIVITY.

Importance of Independence.

Basic Concepts of Rule 101, Independence, and Rule 102, Integrity and Objectivity.

Requirements for Integrity and Objectivity (Including Freedom from Conflicts of Interest).

INDEPENDENCE REQUIREMENTS FOR MEMBERS IN PUBLIC PRACTICE.

Engagements That Require Independence.

Definition of Member for Purposes of Independence Requirements.

Direct and Indirect Financial Interests in Clients.

Financial Interests in Nonclients That Are Related to Clients.

Former Practitioners.

Unpaid Fees.

Performance of Other Services for Clients.

Business Relationships; Joint Closely Held Business Investments; Cooperative Arrangements; and Lease Arrangements.

Loans to and from Clients.

A Member's Employment by, and Connections with, Clients.

Employment of a Spouse, Dependent, or Close Relative by a Client.

Gifts and Privileges.

Actual or Threatened Litigation.

Indemnification Agreements.

Outsourcing of the Internal Audit Function and Other Extended Audit Services.

Independence Requirements for State and Local Governmental Audits.

Independence Requirements for Audits of Employee Benefit Plans.

Independence Requirements for Agreed-Upon Procedures Engagements.

Alternative Practice Structures.

Quality Control Systems for Independence.

AICPA RULES OTHER THAN INDEPENDENCE, INTEGRITY, AND OBJECTIVITY.

Rules 201, 202, 203--General Standards, Compliance with Standards, and Accounting Principles.

Rule 301--Confidential Client Information.

Rule 302--Contingent Fees.

Rule 501--Acts Discreditable.

Rule 502--Advertising and Other Forms of Solicitation.

Rule 503--Commissions and Referral Fees.

Rule 505--Form of Organization and Name.

OTHER ETHICS GUIDANCE.

Statements on Standards for Tax Services (SSTS) and Interpretations.

Statement on Standards for Consulting Services.

An Interpretative Outline of IFAS's Code of Ethics for Professional Accountants.

Where to Go for More Information.

Appendix A: Glossary.

Appendix B: How to Contact the State Boards and State Societies.

Appendix C: SEC Proposed Rules on Independence.

2001 Self-Study CPE Program.

Index.

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