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CPA's Guide to Independence and Ethics

CPA's Guide to Independence and Ethics

Author: Michael A. Crawford
Publisher: CCH U.S.
ISBN: 9780808020936
Published In: October 2009
Format: Paperback , 440 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Contents
Author

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CPA’s Guide to Independence and Ethics provides CPAs with a single reference source regarding ethics and professional standards set by the national and international standard-setting bodies, as well as the individual state societies. As the book states:

"The importance of proper ethical behavior by accountants cannot be understated. As seen in the aftermath of the high profile accounting scandals of the 21st century, an absence of or decline in ethics and moral character leads to a loss of public trust. A loss of public trust undermines the very fabric of our societal and economic beliefs and actions. When public trust is lost, previously unspoken or informal conventions of proper behavior are lost; and, when these informal conventions are lost, government and the public resort to more rules and regulations to restore their trust."

The goal of the authors is to promote ethical conduct within the accounting profession by providing ethics concepts, interpretive material, and practical examples. This book gives readers both a technical and in-depth review of professional conduct as it applies to practitioners and CPAs who work in an industry setting. This guide is a “must-have” for CPAs wishing to stay compliant in an ever-changing regulatory environment.

It is filled with Practice Pointers, Observations, Actual Ethics Cases and a special Ethics Q&A.

Preface
Acknowledgments
About The Authors
1: Ethics Concepts For The Accounting Professional
2: Overview Of The Codes Of Conduct For The Accounting Professional And Enforcement In A Global Environment
3: Independence Considerations
4: Responsibilities And Serving The Public's Interest Considerations
5: Integrity, Objectivity, And Conflicts Of Interest Considerations
6: Due Care And Compliance With Standards And Principle Considerations
7: Confidential Information And Contingent Fees Considerations
8: Discreditable Acts, Professional Behavior, And Other Ethics Considerations
Appendix One : The AICPA Code Of Professional Conduct
Appendix Two: The SEC/PCAOB Code Of Conduct
Appendix Three: The GAO Ethics Principles And General Standards
Appendix Four: The IFAC Code Of Ethics
Appendix Five: Director Of Boards Of Accountancy And State CPA Societies
Appendix Six: Joint Ethics Enforcement Program (JEEP) Manual Of Procedures
Index

Michael A. Crawford is Chairman Emeritus of Crawford & Associates, P.C., a CPA firm headquartered in Oklahoma City, Oklahoma, that specializes in providing professional services exclusively in the practice area of state and local governments.

Mr. Crawford is a former auditor and consultant for an international accounting firm and a former finance director for a municipal government. He is a past president of the Oklahoma Society of CPAs, an inductee into the Oklahoma Accounting Hall of Fame, most recently, the past Vice Chairman of the Governmental Accounting Standards Advisory Council (GASAC), and current Chair of the GASAC Technical Agenda Committee.

Mr. Crawford has also been responsible for the development of a number of AICPA publications and practice aids on governmental accounting and auditing. Mr. Crawford is recognized both nationally and internationally as a frequent lecturer at many national and state governmental conferences.

D. Scot Loyd is in the firm Swindoll, Janzen, Hawk & Loyd, LLC, a CPA firm headquartered in McPherson, Kansas. Mr. Loyd is partner in charge of a diversified governmental practice, relating to states, counties, cities, schools, and other miscellaneous government entities.

As a current or past member or Chair of several of the American Institute of Certified Public Accountants’ (AICPA) Task Forces and Committees and the Mid-America Intergovernmental Audit Forum Committees such as the American Institute of Certified Public Accountants Government Performance and Accountability Committee (GPAC), Professional Ethics Executive Committee (PEEC) (Past Member), Partnering for CPA Practice Success (PCPS) Technical Issues Committee (TIC) [Past Government A & A Zone Chairman], and AICPA Governmental Accounting and Auditing Committee,

Mr. Loyd has been a contributor for all size firms to the standard-setting process. Mr. Loyd is also a frequent speaker at various AICPA and state society conferences.