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Ethics for CPAs: Meeting Expectations in - Hardcover, by Guy Dan M.; - New h
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eBay-Artikelnr.:405205651835
Artikelmerkmale
- Artikelzustand
- Book Title
- Ethics for CPAs: Meeting Expectations in Challenging Times
- ISBN
- 9780471271765
Über dieses Produkt
Product Identifiers
Publisher
Wiley & Sons, Incorporated, John
ISBN-10
0471271764
ISBN-13
9780471271765
eBay Product ID (ePID)
2305263
Product Key Features
Number of Pages
400 Pages
Language
English
Publication Name
Ethics for Cpas : Meeting Expectations in Challenging Times
Subject
Business Ethics, Accounting / Financial, Accounting / General
Publication Year
2003
Type
Textbook
Subject Area
Business & Economics
Format
Hardcover
Dimensions
Item Height
1.3 in
Item Weight
32.4 Oz
Item Length
10.3 in
Item Width
7.2 in
Additional Product Features
Intended Audience
Scholarly & Professional
LCCN
2002-038030
Dewey Edition
21
Illustrated
Yes
Dewey Decimal
174/.9657
Table Of Content
PART A. INTRODUCTION TO ETHICS. Chapter 1. Introduction. Chapter 2. Organizations Involved in the Development, Regulation, and Enforcement of Ethics Requirements. Chapter 3. Ethics Enforcement-What a Member Needs to Know. PART B. OVERVIEW OF INDEPENDENCE, INTEGRITY, AND OBJECTIVITY. Chapter 4. The Fall of Enron and the Ethics Aftermath. Chapter 5. Importance of Independence. Chapter 6. Basic Concepts of Rule 101, Independence , and Rule 102, Integrity and Objectivity . Chapter 7. Requirements for Integrity and Objectivity (Including Freedom from Conflicts of Interest). PART C. INDEPENDENCE REQUIREMENTS FOR MEMBERS IN PUBLIC PRACTICE. Chapter 8. Engagements That Require Independence. Chapter 9. Definition of Covered Member/Person, Immediate Family Members, and CPA Firms for Purposes of Independence Requirements. Chapter 10. Direct and Indirect Financial Interests in Clients. Chapter 11. Financial Interests in Nonclients That Have Investor or Investee Relationships with Clients. Chapter 12. Former Practitioners. Chapter 13. Unpaid Fees. Chapter 14. Performance of Other Services for Clients. Chapter 15. Business Relationships; Cooperative Arrangements; Joint Closely Held Investments; Lease Arrangements; and Investments by Clients in Auditors. Chapter 16. Loans to and from Clients. Chapter 17. Employment by and Connections with Clients. Chapter 18. Employment of a Spouse, Dependent, or Close Relative by a Client. Chapter 19. Gifts and Privileges. Chapter 20. Actual or Threatened Litigation. Chapter 21. Indemnification Agreements. Chapter 22. Outsourcing of the Internal Audit Function and Other Extended Audit Services. Chapter 23. Independence Requirements for Governmental Audits and Nonprofit Organizations Subject to Yellow Book Requirements. Chapter 24. Independence Requirements for Audits of Employee Benefit Plans. Chapter 25. Independence Requirements for Agreed-Upon Procedures Engagements. Chapter 26. Alternative Practice Structures. Chapter 27. Quality Control Systems for Independence. PART D. AICPA RULES OTHER THAN INDEPENDENCE, INTEGRITY, AND OBJECTIVITY. Chapter 28. Rules 201, 202, and 203-General Standards, Compliance with Standards and Accounting Principles. Chapter 29. Rule 301--Confidential Client Information. Chapter 30. Rule 302--Contingent Fees. Chapter 31. Rule 501--Acts Discreditable. Chapter 32. Rule 502--Advertising and Other Forms of Solicitation. Chapter 33. Rule 503--Commissions and Referral Fees. Chapter 34. Rule 505--Form of Organization and Name. PART E. OTHER ETHICS GUIDANCE. Chapter 35. Statements on Standards for Tax Services and Interpretations. Chapter 36. Statements on Standards for Consulting Services. Chapter 37. An Interpretative Outline of IFAC's Code of Ethics for Professional Accountants . Chapter 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. Index.
Synopsis
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., 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., 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.
LC Classification Number
HF5625.15.G89 2003
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