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.
About the Author
DAN M. GUY, CPA, PhD, is the former Vice President of Auditing Standards for the AICPA. He currently has a litigation consulting practice in Santa Fe, New Mexico.
D. R. CARMICHAEL, CPA, CFE, PhD, is the Director of Baruch College’s Center for Financial Integrity and the Wollman Distinguished Professor of Accountancy at Baruch College. He acts as a consultant on accounting, auditing, and control matters, and has also investigated numerous cases involving allegations of fraudulent financial reporting, providing expert-witness testimony on those matters.
LINDA A. LACH, CPA, is the Associate Director for Baruch College’s Center for Financial Integrity and is the former director of professional development for the AICPA.
Features
* Presents information in an easy-to-use information mapping format that enables CPAs to find the information they need, fast * Identifies and discusses specific ethical issues raised by the Enron investigation * Contains practical examples and user-friendly practice aids * Includes self-study CPE, pursuant to the requirement by many states that CPAs complete a minimum number of hours on ethics-related topics for each licensing period
