New international code clarifies ethics issues
The International Ethics Standards Board for Accountants released a new Code of Ethics that is designed to provide clear guidance about how accountants should deal with ethics and independence issues.
Professional ethics
AICPA proposes revising independence rules for information system services
A proposal issued by the AICPA Professional Ethics Executive Committee would revise independence rules that apply to AICPA members providing nonattest services related to an attest client’s information systems.
How data-hosting services affect independence
Taking responsibility for hosting an attest client’s data or records impairs a CPA’s independence, according to a new ethics interpretation.
PEEC revises definitions of ‘client,’ ‘attest client’
The changes guide practitioners when the engaging and subject entities are different.
How data-hosting services affect independence
Taking responsibility for hosting an attest client’s data or records impairs a CPA’s independence, according to a new ethics interpretation.
How to comply with the new AICPA ethics standards for M&A
New AICPA ethics standards address independence, confidentiality, and transfer of client files related to mergers and acquisitions.
It’s all relative: How CPAs navigate family businesses
CPAs should help a family business operate in a professional fashion.
What does it mean to be transparent?
The goal of transparency is to establish and maintain the trust of the organization’s key stakeholders.
Nonattest services quiz
How much do you know about independence safeguards, documentation requirements, and other key aspects of nonattest services? Find out in this six-question quiz.
Maintaining independence with nonattest services
Clients must meet responsibilities, and safeguards can be put in place to prevent impairments to independence. Education is important for clients and CPAs, and proper documentation is a must.
6 ways not-for-profits can fortify ethics
This column offers tips to help not-for-profit leaders protect their organization’s reputation and instill public confidence.
6 ethical questions about Big Data
Organizations must consider the ethical use of data collected from various devices.
How to get answers to your ethics questions
Even CPAs who are well-versed in the AICPA Code of Professional Conduct sometimes have questions about how it should be applied.
Creating and shaping an ethical culture
Strongly worded statements and a check-the-box mentality do not guarantee ethical behavior by organizations.
What's your fraud IQ?
Organizations seeking to prevent and detect fraud can greatly boost their chances of success by instituting a strong ethics program. How can you develop and deploy a good ethics program? What are the characteristics of an ethical work environment? Test your knowledge in this month’s Fraud IQ quiz.
Applied ethics
The revised AICPA Code of Professional Conduct is accessible on a dynamic electronic platform that allows users to conduct basic and advanced searches, and boasts many other features. Get ready for the revised code’s effective date, Dec. 15, 2014, by trying to answer these questions with the new platform at pub.aicpa.org/codeofconduct.
Are organizations hindering employee whistleblowing?
Some measures organizations undertake to promote fraud reporting sometimes have the opposite effect. What can management do to encourage whistleblowing? This article offers a series of suggestions.
All in a dishonest day’s work
It’s difficult to believe, but sometimes CPA firm employees, and even partners, steal from clients. While a CPA firm’s leaders may believe this would never happen to them, claim experience in the AICPA Professional Liability Insurance Program demonstrates this does occur.
Ethics made easier: How to use the revised AICPA Code of Professional Conduct
The revised AICPA Code of Professional Conduct is accessible on a dynamic electronic platform that allows users to conduct and save basic and advanced searches. The platform includes features such as pop-ups for defined terms, the ability to create and name bookmarks, and create and save notes, as well as hyperlinking to content in the code and to external nonauthoritative material issued by staff of the Ethics Division.
Highlights of ethics research
The authors distill research published in tax and accounting journals of interest to busy practitioners. This article focuses on academic research in ethics.
