Certified Public Accountant and Professional Conduct Essay examples

Submitted By ssmithmd1998
Words: 373
Pages: 2

Professional Conduct
The code of professional conduct of the America Institute of certified public accountants has two sections – principles and rules. The principles provide a campus for the rules, the rules that govern the performance of all its professional members. (Code of Professional Conduct and By Laws, 2011).
The code of professional conduct was adopted by its members to give guidance and rules to all members. AICPA members include public accountants, government employees, scholars; all of them receive valuable guidance with their professional performance on a daily basis (Code of Professional Conduct and By Laws, 2011).
Compliance with the code of conduct is dependent on its members as it is voluntary; however, reinforcement by other members, public opinion can bring disciplinary action when members fail to comply with the membership rules.
According to our text the Mintz and Morris (2011),I feel that the three most important purposes of the AICPA Code of Professional Conduct are, performing duties with ethical integrity, one should be responsible for the public’s interests, and services performed be accurate and have integrity.
Ethical behavior has to do with what’s right and what’s wrong; because, it is so difficult to pass judgment on a situation without having some behind the scene knowledge, it is not the easiest thing define. Ethics are necessary because one cannot do what it right without having some kind of morals, without morals there is no ethical…