Ethics news and resources - Journal of Accountancy

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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

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.

December 1, 2017

PEEC revises definitions of ‘client,’ ‘attest client’

The changes guide practitioners when the engaging and subject entities are different.

September 27, 2017

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.

August 2, 2017

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.

April 3, 2017

It’s all relative: How CPAs navigate family businesses

CPAs should help a family business operate in a professional fashion.

February 6, 2017

What does it mean to be transparent?

The goal of transparency is to establish and maintain the trust of the organization’s key stakeholders.

November 21, 2016

New marijuana laws create opportunities, risks for CPAs

Because marijuana remains illegal at the federal level, CPAs will need to carefully consider potential risks associated with businesses operating in this industry.

November 1, 2016

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.

October 31, 2016

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.

October 1, 2016

6 ethical questions about Big Data

Organizations must consider the ethical use of data collected from various devices.

November 23, 2015

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.

October 1, 2015

Creating and shaping an ethical culture

Strongly worded statements and a check-the-box mentality do not guarantee ethical behavior by organizations.

April 13, 2015

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.

March 1, 2015

Ethics, reputation, and compliance gain as corporate priorities

Businesses are placing increasing emphasis on ethics and compliance, and the area is set to gain further importance in the near future.

December 1, 2014

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.

FROM THIS MONTH'S ISSUE

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