A critical examination of the AICPA code of professional conduct

Journal of Business Ethics 14 (1):31 - 41 (1995)
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Abstract

The American Institute of Certified Public Accountants (AICPA) is responsible for the Code of Professional Conduct that governs the actions of CPAs. In 1988, the Code was revised by the AICPA, but a number of issues still remain unresolved or confounded by the new Code. These issues are examined in light of the profession''s stated commitment to the public good, a commitment that is discussed at length in the new Code.Specifically, this paper reviews the following issues: (1) client confidentiality and whistleblowing, (2) limited liability, and (3) auditor independence. We argue that, in each of these areas, the AICPA promotes a position that is potentially harmful to the public good.

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References found in this work

Whose “loyal agent”? Towards an ethic of accounting.Laura S. Westra - 1986 - Journal of Business Ethics 5 (2):119 - 128.
Professional codes: Why, how, and with what impact? [REVIEW]Mark S. Frankel - 1989 - Journal of Business Ethics 8 (2-3):109 - 115.
Accountants, Full Disclosure, and Conflicts of Interest.Norman E. Bowie - 1986 - Business and Professional Ethics Journal 5 (3-4):60-73.
Accountants, Full Disclosure, and Conflicts of Interest.Norman E. Bowie - 1986 - Business and Professional Ethics Journal 5 (3-4):60-73.

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