{"product_id":"ethics-and-the-cpa-isbn-9780471184881","title":"Ethics and the CPA","description":"\"A society without truth--and the related quality of trust--willnot long endure.\" --from the Preface\u003cbr\u003e \u003cbr\u003e Ethics in corporate America has become a bottom-line issue.Scandals such as the junk bond debacle in the late '80s and therecent bankruptcy of Orange County, California, graphicallyillustrate just how devastating losses from corrupt businesspractices can be. Closing the rift between a company's public andprivate face, its avowed as opposed to actual behavior, is now morethan ever the concern of the accountant.\u003cbr\u003e \u003cbr\u003e Examining a firm's business records and practices has traditionallyplaced the accountant in the role of watchdog. And in a corporateworld where ethical ambivalence can complicate even the mostroutine business decision, a trusted accountant can guide a companytoward a revived sense of purpose, showing it how to live up to itsown expressed ethical standards--leading the way to new business,increased profits, and cost savings. Ethics and the CPA detailsjust how an accountant can assess a company's ethical health aspart of a rigorous accounting regimen--and institute correctivemeasures.\u003cbr\u003e \u003cbr\u003e The book begins by clearly defining the accountant's role in thearea of \"ethical services,\" with specifics on establishing andperforming an audit on an ethics-based program for business,governmental, and not-for-profit entities. Issues such as thespecific knowledge, competencies, and attitudes essential to theprofessional providing ethical services are also discussed.\u003cbr\u003e \u003cbr\u003e The second part of the book takes the ethical pulse of thecontemporary business environment, analyzing some notable ethicalfailures in well-known companies as well as the range of regulatorydemands on CPAs, including the requirement for findingunethical\/illegal behavior (SAS 82) and SEC oversightresponsibilities. Also included are the results of an ethics surveyreport on CPAs given to state CPA societies, regulatory bodies, andindustry.\u003cbr\u003e \u003cbr\u003e Finally, part three looks at the framework and issues surroundingdeveloping and leading an in-house ethics program, as well as theelements of an effective ethical program, developing an ethicaloversight committee, benchmarking an ethics program, marketingethical services, and the ethical challenges in the newmillennium.\u003cbr\u003e \u003cbr\u003e Ethics and the CPA is a practical handbook for the accountant onguiding one's clients toward an improved bottom line and financialstability--through impeccable conduct from the boardroom ondown.\u003cbr\u003e \u003cbr\u003e Ensuring your client's continued financial prosperity --with anin-house ethics program.\u003cbr\u003e \u003cbr\u003e Keeping a firm financially healthy has become more and more aquestion of monitoring its ethical pulse. Assessing the on-the-jobbehavior of managers and employees and how closely it measures upto their expressed codes of conduct has now become part of a CPA'soverall financial review function. And building an in-house ethicsprogram that both leads and inspires has become one of the keymeasures of an accountant's success. Ethics and the CPA describeshow to make \"ethical services\" part of the accounting regimen, withspecifics on establishing and performing an audit on anethics-based program for business, governmental, and not-for-profitentities. It also surveys the contemporary business environment,analyzing some notable ethical failures in well-known companies aswell as the host of regulatory demands on CPAs, including selectedlaws and regulations illustrating the range of compliance expectedin the United States. The book also provides the specifics ofsetting up an effective ethical program, developing an ethicaloversight committee, benchmarking an ethics program, marketingethical services, and the ethical challenges in the new millennium.The essential guidebook on how to incorporate ethical services intoan existing accounting practice, Ethics and the CPA showsaccountants how to make their clients' bottom line an ethical one. ETHICS SERVICES CPAs CAN PROVIDE.\u003cbr\u003e \u003cbr\u003e Ethics Services Needed.\u003cbr\u003e \u003cbr\u003e Knowledge, Competencies, and Attitudes Relevant for New EthicsServices.\u003cbr\u003e \u003cbr\u003e CONTEMPORARY ETHICAL ENVIRONMENT: PROBLEMS AND DEMANDS.\u003cbr\u003e \u003cbr\u003e Confusion Regrading the Value of Ethics.\u003cbr\u003e \u003cbr\u003e Regulatory Demands.\u003cbr\u003e \u003cbr\u003e Private Sector Response to Regulatory Oversight of CPAs.\u003cbr\u003e \u003cbr\u003e Ethics Survey Reports on CPAs.\u003cbr\u003e \u003cbr\u003e PROVIDING VALUE-ADDED ETHICS SERVICES.\u003cbr\u003e \u003cbr\u003e Promoting Ethics in the CPA Firm.\u003cbr\u003e \u003cbr\u003e Providing the Ethical Services.\u003cbr\u003e \u003cbr\u003e CPAs Facing the Future.\u003cbr\u003e \u003cbr\u003e Appendices.\u003cbr\u003e \u003cbr\u003e Index. CHARLES H. CALHOUN, CPA, CIA, CFE, is a consultant and corporatetrainer specializing in ethics, fraud examination, litigationsupport, and expert testimony.\u003cbr\u003e \u003cbr\u003e MARY ELLEN OLIVERIO, CPA, is Professor of Accounting in the LubinSchool of Business, Pace University, New York City.\u003cbr\u003e \u003cbr\u003e PHILIP WOLITZER, CPA, is Professor Emeritus of Accounting at LongIsland University.  \"A society without truth—and the related quality of trust—will not long endure.\" —from the Preface Ethics in corporate America has become a bottom-line issue. Scandals such as the junk bond debacle in the late ’80s and the recent bankruptcy of Orange County, California, graphically illustrate just how devastating losses from corrupt business practices can be. Closing the rift between a company’s public and private face, its avowed as opposed to actual behavior, is now more than ever the concern of the accountant. Examining a firm’s business records and practices has traditionally placed the accountant in the role of watch-dog. And in a corporate world where ethical ambivalence can complicate even the most routine business decision, a trusted accountant can guide a company toward a revived sense of purpose, showing it how to live up to its own expressed ethical standards—leading the way to new business, increased profits, and cost savings. Ethics and the CPA details just how an accountant can assess a company’s ethical health as part of a rigorous accounting regimen—and institute corrective measures. The book begins by clearly defining the accountant’s role in the area of \"ethical services,\" with specifics on establishing and performing an audit on an ethics-based program for business, governmental, and not-for-profit entities. Issues such as the specific knowledge, competencies, and attitudes essential to the professional providing ethical services are also discussed. The second part of the book takes the ethical pulse of the contemporary business environment, analyzing some notable ethical failures in well-known companies as well as the range of regulatory demands on CPAs, including the requirement for finding unethical\/illegal behavior (SAS 82) and SEC oversight responsibilities. Also included are the results of an ethics survey report on CPAs given to state CPA societies, regulatory bodies, and industry. Finally, part three looks at the framework and issues surrounding developing and leading an in-house ethics program, as well as the elements of an effective ethical program, developing an ethical oversight committee, benchmarking an ethics program, marketing ethical services, and the ethical challenges in the new millennium. Ethics and the CPA is a practical handbook for the accountant on guiding one’s clients toward an improved bottom line and financial stability—through impeccable conduct from the boardroom on down.  \"A society without truth—and the related quality of trust—will not long endure.\" —from the Preface  \u003cp\u003eEthics in corporate America has become a bottom-line issue. Scandals such as the junk bond debacle in the late '80s and the recent bankruptcy of Orange County, California, graphically illustrate just how devastating losses from corrupt business practices can be. Closing the rift between a company's public and private face, its avowed as opposed to actual behavior, is now more than ever the concern of the accountant.\u003c\/p\u003e \u003cp\u003eExamining a firm's business records and practices has traditionally placed the accountant in the role of watchdog. And in a corporate world where ethical ambivalence can complicate even the most routine business decision, a trusted accountant can guide a company toward a revived sense of purpose, showing it how to live up to its own expressed ethical standards—leading the way to new business, increased profits, and cost savings. Ethics and the CPA details just how an accountant can assess a company's ethical health as part of a rigorous accounting regimen—and institute corrective measures.\u003c\/p\u003e \u003cp\u003eThe book begins by clearly defining the accountant's role in the area of \"ethical services,\" with specifics on establishing and performing an audit on an ethics-based program for business, governmental, and not-for-profit entities. Issues such as the specific knowledge, competencies, and attitudes essential to the professional providing ethical services are also discussed.\u003c\/p\u003e \u003cp\u003eThe second part of the book takes the ethical pulse of the contemporary business environment, analyzing some notable ethical failures in well-known companies as well as the range of regulatory demands on CPAs, including the requirement for finding unethical\/illegal behavior (SAS 82) and SEC oversight responsibilities. Also included are the results of an ethics survey report on CPAs given to state CPA societies, regulatory bodies, and industry.\u003c\/p\u003e \u003cp\u003eFinally, part three looks at the framework and issues surrounding developing and leading an in-house ethics program, as well as the elements of an effective ethical program, developing an ethical oversight committee, benchmarking an ethics program, marketing ethical services, and the ethical challenges in the new millennium.\u003c\/p\u003e \u003cp\u003eEthics and the CPA is a practical handbook for the accountant on guiding one's clients toward an improved bottom line and financial stability—through impeccable conduct from the boardroom on down.\u003c\/p\u003e \u003cp\u003eEnsuring your client's continued financial prosperity —with an in-house ethics program.\u003c\/p\u003e \u003cp\u003eKeeping a firm financially healthy has become more and more a question of monitoring its ethical pulse. Assessing the on-the-job behavior of managers and employees and how closely it measures up to their expressed codes of conduct has now become part of a CPA's overall financial review function. And building an in-house ethics program that both leads and inspires has become one of the key measures of an accountant's success. Ethics and the CPA describes how to make \"ethical services\" part of the accounting regimen, with specifics on establishing and performing an audit on an ethics-based program for business, governmental, and not-for-profit entities. It also surveys the contemporary business environment, analyzing some notable ethical failures in well-known companies as well as the host of regulatory demands on CPAs, including selected laws and regulations illustrating the range of compliance expected in the United States. The book also provides the specifics of setting up an effective ethical program, developing an ethical oversight committee, benchmarking an ethics program, marketing ethical services, and the ethical challenges in the new millennium. The essential guidebook on how to incorporate ethical services into an existing accounting practice, Ethics and the CPA shows accountants how to make their clients' bottom line an ethical one.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989167128805,"sku":"NP9780471184881","price":190.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780471184881.jpg?v=1761783063","url":"https:\/\/k12savings.com\/es\/products\/ethics-and-the-cpa-isbn-9780471184881","provider":"K12savings","version":"1.0","type":"link"}