Framework for Codes of Ethics for Accounting Professionals

Ethics and Responsibility

 
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Hira Aziz
Pakistan
🔥NEW Doing and running a business involves the interest of many parties such as shareholders, suppliers, customers, society, and government. These stakeholders want their interests to be protected. Ethics is therefore a necessary part of doing business and all activities of the business (the actual business operations AND the recording of these operations) should be just, true and fair. Reporting of business operations involves accounting and accounting professionals. It is their duty to act professionally and avoid ethical disasters like the collapse of Enron in 2001 and Lehman Brothers in 2008. Fraud and illegal short-cuts in accounting for fabricating financial statements eventually lead to losses for all parties involved in the business. That's why codes of ethics have been designed for guidance of professionals in their decision making. The following bodies are involved in sanctioning and implementing codes of ethics for accounting professionals: AICPA (American Institute of C (...) Read more? Sign up for free

 

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