Certified Public Accountant Sources for your Essay

Certified Public Accountants (Cpas) Are


Offers BS and MBA. Management Elements of Accounting The six fields of study recognized by the Board of Certified Public Accountant Examiners are accounting and auditing, consulting services, management, personal development, specialized knowledge and applications, and taxation (North Carolina Administrative Code, 2004)

Deceitful Profession, Certified Public Accountants Would Most


Instruction in accounting ethics is directed at people whose character-or lack there-of-has largely been formed by the time the instruction occurs. Even those who are positively influenced by ethics instruction, moreover, may still behave irresponsibly if their careers or their livelihoods require them to act in their client's financial interest (Fulmer, 1987)

Deceitful Profession, Certified Public Accountants Would Most


Recent pressure to include more ethics instruction in the accounting classroom has placed an emphasis on individuals who have a sense of moral responsibility. In accounting ethics education literature the benefits of teaching ethics have been greatly influenced by the following set of goals presented by Loeb (1988): a) Relate accounting education to moral issues; b) Recognize issues in accounting that have ethical implications; c) Develop "a sense of moral obligation" or responsibility; d) Develop the abilities needed to deal with ethical conflicts or dilemmas; e) Learn to deal with uncertainties of the accounting profession; f) "Set the stage for" a change in ethical behavior and g) Appreciate and understand the history and composition of all aspects of accounting ethics and their relationship to the general field of ethics (Metzger, 1992)

Deceitful Profession, Certified Public Accountants Would Most


An administrative proceeding may result in the revocation of an accountant's license to practice or the suspension from practice. Finally disciplinary proceedings may be brought against an accountant by professional societies such as the AICPA (McGee, 2000)

Deceitful Profession, Certified Public Accountants Would Most


.which are more than simply a matter of what acts are forbidden, which are required, and which are permissible" (Whiteck, 1992)