AICPA Code of Professional Conduct ETH/376 November 26, 2012 AICPA Code of Professional Conduct The American Institute of Certified Public Accountants is a professional, but voluntary, association that provides memberships to Certified Public Accountants. It outlines a CPA’s ethical and professional responsibilities through its Code of Conduct (Vitez, 2012). It is considered the foundation of ethical reasoning in accounting because of the principles that it outlines and it links professional conduct to moral judgment. The AICPA outlines six principles of conduct that accountants and CPAs can follow to remain professional in their dealings with their own clients or companies that they work for. These principles include Responsibilities, Public Interest, Integrity, Objectivity and Independence, Due Care, and Scope and Nature of Services.
In society the criminal justice administration carries’ the impeccable influence of ethics and professional behaviors in society. Characteristics of professionalism in administration are the association of professionalism whereas law enforcement adheres to the services of others, maintains standards, in addition to the standards for ethical conduct, practice, and entry. Moreover, the extended education of the theoretical body of knowledge, and assessments are valid to the professional behaviors and ethics in the criminal justice system (Professionalism and Ethics, n.d.). Critical Thinking in Regards to Ethics and Professional Behavior The importance of critical thinking in regard to ethics
When an individual is accepted into the AICPA, the member is obligated to perform in the best interests of the public’s trust, as the public relies on the integrity and honesty of the member. According to American Institute of CPAs (2012), “…the objectivity…of certified public accountants…to maintain the orderly functioning of commerce” (ET Section 53 - Article II the Public Interest). Expected from the public is for the member to provide quality services and demonstrate professionalism that reflects the Principles of the Code of Professional Conduct (American Institute of CPAs,
Now it is time to discuss the purpose for AICPA’s code, why it is considered the foundation of ethical reasoning, and its most important purposes. The purpose of the AICPA Code of Professional Conduct is to, “represent the expectations for CPAs on the part of the public in performance of professional services,” (Mintz, S. & Morris, R. 2011. p. 14). Currently the majority of CPAs belong to the AICPA; so the fact that the code of professional conduct has been established and accepted by the members themselves, it is considered as the foundation of ethical reasoning in accounting. Principles of the Code reflect the member’s recognition and understanding of its responsibilities to the public, clients and other CPAs. They are used to keep members focused on
To follow the code of ethics are the basic duties of the employees. For those reasons, to adopt the code of ethics in the County of San Diego is important to keep the county’s public good and goals. G.M Financial Corporation The main purpose of ethics in the G.M Financial Corp. guide principle of business conduct rule for employees with customers, vendors. The G.M’s ethics are basically all G.M employees and they follow the ethics for their business, behavior and conduct. According to the G.M Financial Corp.’s of code of ethics, GM Financial’s mission is to create value for our stakeholders by constantly improving our services, investing in innovative solutions and information-based strategies, and promoting a culture of teamwork, excellence and integrity
Again, it was my principles that compelled me to do the right thing. Integrity plays an essential role in a community. It helps establish mutually beneficial relationships, and develop a sense of loyalty and duty amongst people. People who adhere to the principles of integrity will act correctly in academic, personal, and professional settings. In professional community, integrity enhances personal commitments to the code of ethics set forward by the professional organization.
In my opinion, it is also essential to have a sense of humility and I truly strive to always remain humble. When people let you into their lives and emotions, they can often put you on a pedestal because of what they are going through. In these interactions, I feel that it is very critical to remember
If everyone has a clear role then individuals will be less likely to become disheartened and be more willing to work together. * Open and clear communication is one of the most important points in effective team performance. Improving communication with other team members will help to build healthy interpersonal relationships. By encouraging team members to contribute their ideas and discuss issues and find solutions together this will increase trust and morale. * Effective Decision Making is vital to a team’s progress.
He set a standard characterized as high quality leadership for his successors to follows and abide by. Ethical or moral leadership involves leading in a manner that respects the rights and dignity of others. The duties of leaders also include the responsibility for ensuring standards of moral and ethical conduct. An effective leader influences a subordinate's attitude and values. Therefore, a moral leader will stimulate a moral influence.