Does Harris Fell Abuse The AICPA Code Of Professional Conduct

I agree with you in your position because I too believe the CPA does not have to advise Ahi on its plan to earn interest on their $100,000,000 tax liability to the IRS by mailing the check from the U.S. Virgin Islands to create a float. Article seven, scope and nature of services, of the AICPA Code of Professional Conduct sates that the CPA should observe the principles of the Code in determining the scope and nature of services provided (Colson, 2004). Ahi employee’s plan is not part of the CPA competencies in regards to taxation; the activity does not seem to be consistent with the CPA’s role. This plan should have probably been discussed within the finance or accounting department in Ahi Corporation.

The NMC (2015) Code of Professional Conduct states that the nurse should "...act at all times in such to safeguard and promote the interests of individual patients and clients". The action of AMU nurse did not comply with this clause while caring for Ms Lisa. It was the ignorance and placed Ms Lisa in a position that was about to cost her Life. Therefore this attitude can not be acceptable.

The NAEYC Code of Ethical Conduct is knew for providing guideline to early childhood providers in moral and ethical sense. Early childhood educators need the NAEYC Code of Ethical Conduct to protect children and their families’ rights. The Code of Ethical Conduct allows to every child regardless of his/her religion, native language, and development differences. In Section 1: Ethical Responsibilities to Children is intensive time for young children. Early childhood education left lasting effect on children growth and development.

Article 8 gives examples on using the AICPA Code of Professional Conduct. The article gives the example of you taking over the role of handling the independence and ethical matters involved with auditing for a retiring partner in your firm. You are quickly given the task of determining whether or not your firm can provide auditing services to a client that owns a small, privately owned bank and a used car dealership. To perform work for the client you want to see the rules on how the firms will remain independent from the bank and car dealership, and you have a week to research any questions or concerns that you have with the potential client.

Canada is a multicultural country. Healthcare providers, therefore, face certain challenges associated with this. The CMA Code of Ethics recommends that “physicians provide patients with whatever information that will, from the patient's perspective, have a bearing on medical care decision-making and communicate that information in a way that is comprehensible to the patient.” [1]. This statement has a very important message, which implies that the truth telling is not a mandatory burden that every patient must endure but rather a stage-like process delivered by a healthcare provider and guided by the patient.

Ethical issues and how to comply ethical standards are always concerned of all tax practitioners when conduct tax practice. They are subject to IRS Circular 230, AICPA’s Statements on Standards for Tax Services and relevant penalty provisions in the Internal Revenue Code.

If any client or persons that has any financial interest in a company is offered a gift or entertainment and accepts the offer, they are in the risk of complying with the “Integrity and Objective Rule.” A client should have a firm understanding of what is acceptable when accepting a gift. There are limitations on gifts such as the price of the gift. The occasion is a factor of whether the gift is acceptable or not, and how many gifts were given or how often gifts were given is taken into account when considering acceptable gifts.

When analyzing the different possible alternatives, Bill should think of his responsibility to the profession and follow the American Institute of Certified Public Accountants [AICPA] Code of Professional Conduct when choosing the correct course of action. The AICPA Code of Professional Conduct was formed to provide guidance and rules to all members of the AICPA, which constitutes people in public, private and general business practice. According to the Code of Conduct Section 0.300.010.02, “the Principles call for an unswerving commitment to honorable behavior, even at the sacrifice of personal advantage” (AICPA, pg. 5). Thus, per the Code of Conduct, Bill should not hesitate in disclosing the correct projections of receivables even if this decision might result in his personal loss. It is his obligation to be honest about the financial estimates and depict true and fair financial projections.

Responsible assessment can be defined as a continual process of gaining information by getting to know the child. All teachers should practice responsible assessment by using knowledge, skill, and disposition to address the needs of young children. Teachers assess children because it provides them the needed information to provided essential help to children with learning disabilities and needs. Assessment also gives teachers a guided approach to teaching that is fitted to each individual child. The purpose of assessing young children is not merely to learn about children, but to uncover and plan for their individual learning styles, behaviors, weaknesses, skills, and personalities. Teacher’s beliefs, efforts, and ethics should guide them to

I believe as a profession it is important for all psychologists to have a set of standards that all individuals should strive to meet, for this profession it is the APA Code of Ethics. Having all psychologists aspire to an ethical code gives all psychologists a sense of unity, this is particularly important when the field is so vast and includes so many different careers, especially those in the helping profession. Most importantly it is essential to have a set of ethical standards that must be followed whenever work is being completed with humans. I do not necessarily believe that one particular code of ethics would be better than another. For example, if psychologists instead followed the AU’s core values that would be acceptable so long

When looking at the IMA Statement of Ethical Professional Practice, there were some steps that Betty Vinson could have taken to avoid any of the punishments that were given to her. Before following any of the IMA’s recommended actions of recourse, Vinson should have referred to WorldCom’s recognized policies on ethical behavior and follow the actions that they have written and approved to take. If WorldCom’s executives still were demanding her to falsify the journal entries after following her company’s policy, then the IMA would state that she should have discussed the issue with your immediate supervisor or the next level of management if her supervisor was involved in the unethical activity. One important thing to note with this, however, is that “Contact with levels above the immediate superior should be initiated only with your superior’s knowledge, assuming he or she is not involved (Institute of Management Accountants, 2005).

For the body of the standard of conduct, it includes the principal’s letter, the prohibited activities, the school’s expectation, the consequences, and the dress code. First, the principal has to write a letter to the parents and the students. The letter includes SFICA mission and purpose, general information and history, academic summary, and the purpose of the standard of the conduct. For example, according to Veritas Christian Academy (5), “In order to best fulfill the goals of the discipline process, Veritas Christian Academy has established a Code of Conduct that defines expected student behavior, and establishes the procedure and process for addressing disciplinary matters.” For SFICA, the purpose of the standard of conduct is to set

Accounting and management are the major pillars of an organization that contributes to the country’s economy. Introduction of AICPA Code of Professional Conduct helps in controlling the business operation especially in the accounting and management departments. Accounting and management fraud have been experienced whereby through corruption or other means, entrusted managers and accountants tend to be selfish in undertaking their duties. These factors are well addressed by the AICPA Code of Professional Conduct principles. Therefore, the study seeks to introduce two case studies whereby the management fraud have been experienced. Furthermore, the study will incorporate the use of AICPA Code of Professional Conduct in controlling the situation to ensure harmonious business operation in the management.

In reviewing the code of conduct of Salvation Army, there are many strengths that promote the honesty and integrity of the business. However, there are some weaknesses that as an employee, the Board of Directors could expand and clarify. The policies of Salvation Army, behavior in the workplace, and violations are explicit by definition and support the best interest of the company. Throughout the code, employees, officers and volunteers are all included on the same level when

What it means to be a professional and how this links to the PTPT code of conduct and the importance of professionalism.