The AICPA is the largest professional association for CPAs in the United States, with over 350,000 members (“Membership figures,” 2009) including CPAs in business and industry, public practice, government, education, student affiliates and international associates.
The AICPA can deal out punishments for rules that have been broken as well as take your license away. The code of conduct would be a good ethical guideline to follow while being a CPA in a firm that are know regulations from the IRS.
The Rules of the AICPA Code of Professional Conduct set forth by the professional standards that must be followed by CPAs when performing various types of professional services.
For example, Rule 202 requires auditors to adhere to Statements on Auditing Standards. Accounting standards of the FASB, the GASB, and the FASAB are enforced by Rule 203.
According to AICPA's Code of Professional Conduct a CPA is responsible for upholding their integrity and must follow all rules and guidelines as stated in the code of conduct. As such it would be in the best interest of my firm to follow the code of conduct as well as the rules and statements that are written within.
I know that there are many things a CPA can do as a tax professional to be on the top of your career.
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