|
AICPA Code Of Professional Conduct
The AICPA Code of Professional Conduct is a collection of codified statements issued by the American Institute of Certified Public Accountants that outline a CPA's ethical and professional responsibilities. The code establishes standards for auditor independence, integrity and objectivity, responsibilities to clients and colleagues and acts discreditable to the accounting profession. The AICPA is responsible for drafting, revising and reissuing the code annually, on June 1. The current Code is available at thAICPAWeb site. For older versions of the Code, see the links below. History Joseph Edmund Sterrett outlined the debate and issues in setting up a Code of Professional Conduct in his address to the annual meeting of the American Association of Public Accountants in 1907 The earliest "official" version of the code of professional conduct among American accountants was issued by the American Institute of Accountants on April 9, 1917. [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Certified Public Accountant
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states for practice in that state. Additionally, all states except Hawaii have passed mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting-related experience. Continuing professional education (CPE) is also required to maintain licensure. Individuals who have been awarded the CPA but have lapsed in the fulfillment of the required CPE or who have requested conversion to inactive status are in many states permitt ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Joseph Edmund Sterrett
Joseph Edmund Sterrett (June 17, 1870 – March 22, 1934) was an American accountant, known as one of "accountancy's most active pioneers" and the 11th inductee into the Accounting Hall of Fame in 1953.Joseph Edmund Sterrett Accounting Hall of Fame members. Accessed 06.02.2015. Biography Born in Brockway, Pennsylvania to minister Ezekiel Sterrett and Martha Jane McCurdy Sterrett, Sterrett started working for a coal company in Beechtree, Pennsylvania at the age of 17, and moved into accountancy work. In 1899 he obtained his Certified Public Accountant license for the state of Pennsylvania. At the age of 21 in 1891 Sterrett joined the public accountancy office of John W. Francis, where he became a part ...[...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Michael Chatfield
Michael Chatfield (1930s-2004) was an American economist, accounting historian, and Emeritus Professor of Accounting at the Southern Oregon University, known for his work on the history of accounting and accounting thought, and particularly for his ''History of Accounting: An International Encyclopedia,'' edited with Richard Vangermeersch. Biography Chatfield obtained his BA and MBA from the University of Washington, and his DBA for the University of Oregon in 1966, and his Certified Public Accountant degree in the Los Angeles Chapter in 1968,. After his graduation at the University of Washington Chatfield had started his career in industry at the Burroughs Corporation.''The Arthur Andersen Chronicle,'' Vol. 29 (1968), p. 40. After obtaining his Doctor of Business Administration in 1966 he joined the University of California, where he was appointed Assistant Professor of Accounting, and in 1970 Professor of Accounting. After a long period at the University of California he moved ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Richard Vangermeersch
Richard G.J. Vangermeersch (born 1940) is an American economist, and Emeritus Professor of Accounting at the University of Rhode Island, particularly known for his ''History of Accounting: An International Encyclopedia,'' edited with Michael Chatfield. Biography Born in Providence, Rhode Island, Vangermeersch attended the North Providence High School. He obtained his BA in accounting from Bryant University, his MA in accounting in 1964 from University of Rhode Island, and his PhD in accounting in 1970 from the University of Florida with a thesis on the history of economics, economic theory and management.Michaela Mooney For 34 years, accounting professor hasn't done it by the numbers'' February 9, 2004. Republished at ''uri.edu/news/releases,'' 2013. Accessed 11.2014. Finally in 1978 he obtained his Certified Management Accountant (CMA). Vangermeersch spend his academic career at the University of Rhode Island, where he started in 1970 as Associate Professor of Accounting. In ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Codes Of Conduct
A code of conduct is a set of rules outlining the norms, rules, and responsibilities or proper practices of an individual party or an organization. Companies' codes of conduct A company code of conduct is a set of rules which is commonly written for employees of a company, which protects the business and informs the employees of the company's expectations. It is appropriate for even the smallest of companies to create a document containing important information on expectations for employees. The document does not need to be complex or have elaborate policies. Failure of an employee to follow a company's code of conduct can have negative consequences. In '' Morgan Stanley v. Skowron'', 989 F. Supp. 2d 356 (S.D.N.Y. 2013), applying New York's faithless servant doctrine, the court held that a hedge fund's employee engaging in insider trading in violation of his company's code of conduct, which also required him to report his misconduct, must repay his employer the full $31 millio ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
