Ethics news and resources - Journal of Accountancy

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December 1, 2018

A new take on ethics and independence

A recently issued international code of ethics for professional accountants emphasizes compliance with fundamental principles, independence, and application of the conceptual framework to address threats to compliance.

October 1, 2018

New effective date for ethics interpretation on hosting services

The AICPA also issued two technical corrections to address typographical errors.

September 1, 2018

AICPA addresses client confidentiality exception

The proposal would apply to third-party quality reviews.

August 22, 2018

Lessons learned from a multibillion-dollar fraud

Aaron Beam, the former CFO at HealthSouth, discusses his tenure at the company and offers advice for professionals about fraud.

August 14, 2018

Independence interpretation on hosting services gets new effective date

The effective date of the new “Hosting Services” interpretation in the AICPA’s “Independence Rule” has been extended 10 months by the AICPA Professional Ethics Executive Committee.

August 14, 2018

Tips for teaching accounting ethics

It can be hard to find room on your syllabus for ethics. But it’s still a crucial subject for accounting students to learn.

August 6, 2018

What the future of medical diagnostics could mean for CPAs

As diagnostics advance, more clients will have more information to include as part of the retirement plan.

July 31, 2018

New AICPA technical corrections clarify independence requirements

Technical corrections issued by the AICPA clarify the definition of “covered member” in the AICPA Professional Standards and the independence rules for agreed-upon procedure engagements under the Statements on Standards for Attestation Engagements.

July 1, 2018

Ethics for CPA firm mergers and acquisitions

All parties in a CPA firm purchase or sale need to follow rules to protect clients’ confidential information and records.

July 1, 2018

The board’s role in promoting an ethical culture

A board of directors can promote ethical behavior throughout an organization by prioritizing corporate culture, watching for red flags, and setting clear expectations.

June 22, 2018

Proposal would clarify exception to client confidentiality rule

Under a proposal issued by the AICPA Professional Ethics Executive Committee, certain reviews of a tax practice would be explicitly included in exceptions to AICPA Professional Standards client information disclosure rules.

June 1, 2018

New international code clarifies ethics issues

The change includes major revisions to the unifying framework.

May 8, 2018

5 things you need to know about the new international ethics code

A new international Code of Ethics for professional accountants contains new guidance on safeguards, cooling-off periods, and other important issues.

May 1, 2018

The trouble with nondisclosure agreements in attest engagements

CPA firms must take care not to run afoul of professional standards if they are asked to sign nondisclosure agreements.

May 1, 2018

AICPA proposes revising independence rules for information system services

Self-review and management participation threats are addressed.

April 10, 2018

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.

March 15, 2018

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.

January 1, 2018