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• catalog abstract "Current, comprehensive guidelines to ethical regulations for accounting professionals. A handful of high-profile accounting misdeeds at Enron, WorldCom, Adelphia, and the like have left the entire accounting profession scrambling to assert its validity and negotiate a flurry of new regulations. Ethics for CPAs provides a valuable road map to this new landscape, instructing accounting professionals on how to abide by the new pronouncements and, if necessary, how to professionally respond to an investigation. Employing an information-mapping format, Ethics for CPAs separates information into small units based on purpose or function for the reader, rather than by topic, creating an accessible desk reference. This authoritative guide covers the most recent and extensively revised ethics requirements of the. · AICPA's Code of Professional Conduct. · SEC. · Department of Labor. · GAO's Yellow Book. · State societies and state boards. With a companion Web site posting interpretations of new pronouncements within thirty days of issuance, Ethics for CPAs proves the most up-to-date and comprehensive resource on the market.".
• catalog contributor b12963344.
• catalog contributor b12963345.
• catalog contributor b12963346.
• catalog created "c2003.".
• catalog date "2003".
• catalog date "c2003.".
• catalog dateCopyrighted "c2003.".
• catalog description "14. Performance of other services for clients -- 15. Business relationships: cooperative arrangements; joint closely held investments; lease arrangements; and investments by clients in auditors -- 16. Loans to and from clients -- 17. Employment by and connections with clients -- 18. Employment of a spouse, dependent, or close relative by a client -- 19. Gifts and privileges -- 20. Actual or threatened litigation -- 21. Indemnification agreements -- 22. Outsourcing of the internal audit function and other extended audit services -- 23. Independence requirements for governmental audits and nonprofit organizations subject to yellow book requirements -- 24. Independence requirements for audits of employee benefit plans -- 25. Independence requirements for agreed-upon procedures engagements -- 26. Alternative practice structures -- 27. Quality control systems for independence -- ".
• catalog description "A handful of high-profile accounting misdeeds at Enron, WorldCom, Adelphia, and the like have left the entire accounting profession scrambling to assert its validity and negotiate a flurry of new regulations. Ethics for CPAs provides a valuable road map to this new landscape, instructing accounting professionals on how to abide by the new pronouncements and, if necessary, how to professionally respond to an investigation.".
• catalog description "Current, comprehensive guidelines to ethical regulations for accounting professionals.".
• catalog description "Employing an information-mapping format, Ethics for CPAs separates information into small units based on purpose or function for the reader, rather than by topic, creating an accessible desk reference. This authoritative guide covers the most recent and extensively revised ethics requirements of the.".
• catalog description "Includes bibliographical references and index.".
• catalog description "With a companion Web site posting interpretations of new pronouncements within thirty days of issuance, Ethics for CPAs proves the most up-to-date and comprehensive resource on the market.".
• catalog description "pt. A. Introduction to ethics. 1. Introduction -- 2. Organizations involved in the development, regulation, and enforcement of ethics requirements -- 3. Ethics enforcement---what a member needs to know -- pt. B. Overview of independence, integrity, and objectivity. 4. The fall of Enron and the ethics aftermath -- 5. Importance of independence -- 6. Basic concepts of Rule 101, Independence, and Rule 102, Integrity and Objectivity -- 7. Requirements for integrity and objectivity (including freedom from conflicts of interest) -- pt. C. Independence requirements for members in public practice. 8. Engagements that require independence -- 9. Definition of covered member/person, immediate family members, and CPA firms for purposes of independence requirements -- 10. Direct and indirect financial interests in clients -- 11. Financial interests in nonclients that have investor or investee relationships with clients -- 12. Former practitioners -- 13. Unpaid fees -- ".
• catalog description "pt. D. AICPA rules other than independence, integrity, and objectivity. 28. Rules 201, 202, and 203---general standards, compliance with standards and accounting principles -- 29. Rule 301---confidential client information -- 30. Rule 302---contingent fees -- 31. Rule 501---acts discreditable -- 32. Rule 502---advertising and other forms of solicitation -- 33. Rule 503---commissions and referral fees -- 34. Rule 505---form of organization and name -- pt. E. Other ethics guidance. 35. Statements on standards for tax services and interpretations -- 36. Statements on standards for consulting services -- 37. An interpretative outline of IFAC's Code of Ethics for Professional Accountants -- 38. Where to go for more information -- Appendix A. Glossary -- Appendix B. How to contact the state boards and state societies -- 2003 self-study CPE program.".
• catalog description "· AICPA's Code of Professional Conduct.".
• catalog description "· Department of Labor.".
• catalog description "· GAO's Yellow Book.".
• catalog description "· SEC.".
• catalog description "· State societies and state boards.".
• catalog extent "385 p. :".
• catalog identifier "0471271764 (cloth)".
• catalog issued "2003".
• catalog issued "c2003.".
• catalog language "eng".
• catalog publisher "Hoboken, N.J. : Wiley,".
• catalog subject "174/.9657 21".
• catalog subject "Accountants Professional ethics.".
• catalog subject "Accounting Moral and ethical aspects.".
• catalog subject "HF5625.15 .G89 2003".
• catalog tableOfContents "14. Performance of other services for clients -- 15. Business relationships: cooperative arrangements; joint closely held investments; lease arrangements; and investments by clients in auditors -- 16. Loans to and from clients -- 17. Employment by and connections with clients -- 18. Employment of a spouse, dependent, or close relative by a client -- 19. Gifts and privileges -- 20. Actual or threatened litigation -- 21. Indemnification agreements -- 22. Outsourcing of the internal audit function and other extended audit services -- 23. Independence requirements for governmental audits and nonprofit organizations subject to yellow book requirements -- 24. Independence requirements for audits of employee benefit plans -- 25. Independence requirements for agreed-upon procedures engagements -- 26. Alternative practice structures -- 27. Quality control systems for independence -- ".
• catalog tableOfContents "pt. A. Introduction to ethics. 1. Introduction -- 2. Organizations involved in the development, regulation, and enforcement of ethics requirements -- 3. Ethics enforcement---what a member needs to know -- pt. B. Overview of independence, integrity, and objectivity. 4. The fall of Enron and the ethics aftermath -- 5. Importance of independence -- 6. Basic concepts of Rule 101, Independence, and Rule 102, Integrity and Objectivity -- 7. Requirements for integrity and objectivity (including freedom from conflicts of interest) -- pt. C. Independence requirements for members in public practice. 8. Engagements that require independence -- 9. Definition of covered member/person, immediate family members, and CPA firms for purposes of independence requirements -- 10. Direct and indirect financial interests in clients -- 11. Financial interests in nonclients that have investor or investee relationships with clients -- 12. Former practitioners -- 13. Unpaid fees -- ".
• catalog tableOfContents "pt. D. AICPA rules other than independence, integrity, and objectivity. 28. Rules 201, 202, and 203---general standards, compliance with standards and accounting principles -- 29. Rule 301---confidential client information -- 30. Rule 302---contingent fees -- 31. Rule 501---acts discreditable -- 32. Rule 502---advertising and other forms of solicitation -- 33. Rule 503---commissions and referral fees -- 34. Rule 505---form of organization and name -- pt. E. Other ethics guidance. 35. Statements on standards for tax services and interpretations -- 36. Statements on standards for consulting services -- 37. An interpretative outline of IFAC's Code of Ethics for Professional Accountants -- 38. Where to go for more information -- Appendix A. Glossary -- Appendix B. How to contact the state boards and state societies -- 2003 self-study CPE program.".
• catalog title "Ethics for CPAs : meeting expectations in challenging times / Dan M. Guy, D.R. Carmichael, Linda A. Lach.".
• catalog type "text".