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  • Deputy Minister Accountability Departments
    2,913 words
    Accountability of Our Government Accountability is the essence of our democratic form of government. Itis the liability assumed by all those who exercise authority to account for the manner in which they have fulfilled responsibilities entrusted to them, a liability ultimately to the Canadian people owed by Parliament, by the government and thus, every government department and agency. One of the fundamental principals of a democratic society is the government must be accountable to the people. ...
  • Conclusion Accountants In New York State
    798 words
    New York State Accounting Code of Ethics Contemporary Business Law 1 Monica G. Bradshaw June 1, 2004 New York State Accounting Code of Ethics Introduction The accounting system is constantly changing. During these changes, it is important for accountants to adhere to the high ethical standards that they have always lived by. Adhering to the high ethical standards is an accountant's obligation to the public, the profession, and themselves. An accountant's ethical conduct usually lies within four ...
  • Ethical Obligation Of Cpas To Clients
    1,297 words
    Code of Professional Ethics by American Institute of Certified Public Accountants Introduction 'A code of professional ethics is a voluntary assumption of self discipline above and beyond the requirements of the law. The Code of Ethical Conduct serves the highly practical purpose to notify the public that the profession will protect the public interest' (Carey, Doherty: p 3). When people need a doctor, a lawyer or a certified public accountant, they seek someone whom they can trust to do a good ...
  • Public Company Accounting Oversight Board Pcaob
    1,555 words
    Wednesday, July 31, 2002 H.R. 3763 - The Sarbanes-Oxley Act of 2002 A lot has been made, perhaps without justification, of the July 30, 2002 passage of H.R. 3763, The Sarbanes-Oxley Act of 2002 ('Sarbanes-Oxley' or The Act). Having read the Act, I suspect that the great praise is unfounded. I intend to address three issues presented within the act. First, I will address stock options as considered (or neglected, as the case may be) by Sarbanes-Oxley. Second, I will address the creation of a Comm...
  • Large Accounting Firms
    2,366 words
    Anyone considering accounting needs to assess whether this career fits his or her interests, abilities, and aspirations. There are certain qualities and qualifications, however, that a person should consider before making a commitment to a particular career field. Selecting a career can take a lot of time, and many people do not choose until they are adults. Contributing to the difficulty in choosing a career is the vast number of vocations from which to choose. The field of accounting alone cov...
  • Pacioli's Accounting Method
    568 words
    Taxing Ordeal Some of the earliest known writing discovered by archaeologists has, when translated, been found to be records of tax accounting. Such writings have been found on clay tablets from Egypt and Mesopotamia from as early as 2000 to 3300 B.C. The civilizations of ancient Egypt, Greece, Rome and China all had bookkeeper / accountants. Personal record keeping in Rome was important because citizens were required to submit regular statements of assets and liabilities; these were used as a b...
  • Teaching Students Accounting Ethics
    1,293 words
    paper will discuss the public perception of CPAs in today's society, pitfalls that they may encounter, methods to prevent some of these negative behaviors and consequences they may face should they fall short. Most "Who Do You Trust?" surveys rank politicians, lawyers and used car salesmen at the bottom and certified public accountants at the top. That is because the CPA profession has a squeaky clean image– anal-retentive little wimps who wear thick glasses and cannot get a date. CPAs are...
  • Financial Management Cpas
    1,229 words
    Becoming A Certified Public Accountant (CPA) La Chelle Mitchell U MUC- ACCT. 221 What is a CPA? These three letters mean that you have received a broad-based education. They mean you have passed all parts of a very difficult exam. They mean you have the knowledge, skills and abilities to be a trusted business advisor to your clients or employer. They mean you feel comfortable with the latest technology. They mean you are an ethical individual who can provide an independent analysis. CPA's are ma...
  • Accounting Profession
    1,260 words
    The phrase? professional ethics? is stated as a meaning of morality. Morality to the business world suggests how one should behave toward oneself and toward other individuals: whether to be friendly or unfriendly or whether to be generous or greedy. These, and other questions dealt with in a field of study are called Professional Ethics. This paper's intent is to enlighten the public's perception of CPAs in today's society. It will cover all aspects of the field including: pitfalls that they may...

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