Professional ethics

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.

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.

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.

SPONSORED REPORT

Why cybercriminals are targeting CPAs

This free report expands on the most commonly found scams, why education and specialized IT knowledge help to lessen security vulnerabilities, and why every firm should plan carefully for how it would respond to a breach.

PODCAST

How tax reform — and Excel — are changing the CPA Exam

Mike Decker, the vice president of examinations at the AICPA, discusses changes being made to the exam as a result of tax reform — and about how Excel will now be available for use on the test.