{"product_id":"ethics-for-cpas-isbn-9780471271765","title":"Ethics for CPAs","description":"Current, comprehensive guidelines to ethical regulations for accounting professionals\u003cbr\u003e \u003cbr\u003e A handful of high-profile accounting misdeeds at Enron, WorldCom, Adelphia, and the like have left the entire accounting profession scrambling to assert its validity and negotiate a flurry of new regulations. Ethics for CPAs provides a valuable road map to this new landscape, instructing accounting professionals on how to abide by the new pronouncements and, if necessary, how to professionally respond to an investigation.\u003cbr\u003e \u003cbr\u003e Employing an information-mapping format, Ethics for CPAs separates information into small units based on purpose or function for the reader, rather than by topic, creating an accessible desk reference. This authoritative guide covers the most recent and extensively revised ethics requirements of the:\u003cbr\u003e * AICPA's Code of Professional Conduct\u003cbr\u003e * SEC\u003cbr\u003e * Department of Labor\u003cbr\u003e * GAO's Yellow Book\u003cbr\u003e * State societies and state boards\u003cbr\u003e \u003cbr\u003e \u003cbr\u003e With a companion Web site posting interpretations of new pronouncements within thirty days of issuance, Ethics for CPAs proves the most up-to-date and comprehensive resource on the market.  PART A. INTRODUCTION TO ETHICS.  \u003cp\u003eChapter 1. Introduction.\u003c\/p\u003e \u003cp\u003eChapter 2. Organizations Involved in the Development, Regulation, and Enforcement of Ethics Requirements.\u003c\/p\u003e \u003cp\u003eChapter 3. Ethics Enforcement–What a Member Needs to Know.\u003c\/p\u003e \u003cp\u003ePART B. OVERVIEW OF INDEPENDENCE, INTEGRITY, AND OBJECTIVITY.\u003c\/p\u003e \u003cp\u003eChapter 4. The Fall of Enron and the Ethics Aftermath.\u003c\/p\u003e \u003cp\u003eChapter 5. Importance of Independence.\u003c\/p\u003e \u003cp\u003eChapter 6. Basic Concepts of Rule 101, \u003ci\u003eIndependence\u003c\/i\u003e, and Rule 102, \u003ci\u003eIntegrity and Objectivity\u003c\/i\u003e.\u003c\/p\u003e \u003cp\u003eChapter 7. Requirements for Integrity and Objectivity (Including Freedom from Conflicts of Interest).\u003c\/p\u003e \u003cp\u003ePART C. INDEPENDENCE REQUIREMENTS FOR MEMBERS IN PUBLIC PRACTICE.\u003c\/p\u003e \u003cp\u003eChapter 8. Engagements That Require Independence.\u003c\/p\u003e \u003cp\u003eChapter 9. Definition of Covered Member\/Person, Immediate Family Members, and CPA Firms for Purposes of Independence Requirements.\u003c\/p\u003e \u003cp\u003eChapter 10. Direct and Indirect Financial Interests in Clients.\u003c\/p\u003e \u003cp\u003eChapter 11. Financial Interests in Nonclients That Have Investor or Investee Relationships with Clients.\u003c\/p\u003e \u003cp\u003eChapter 12. Former Practitioners.\u003c\/p\u003e \u003cp\u003eChapter 13. Unpaid Fees.\u003c\/p\u003e \u003cp\u003eChapter 14. Performance of Other Services for Clients.\u003c\/p\u003e \u003cp\u003eChapter 15. Business Relationships; Cooperative Arrangements; Joint Closely Held Investments; Lease Arrangements; and Investments by Clients in Auditors.\u003c\/p\u003e \u003cp\u003eChapter 16. Loans to and from Clients.\u003c\/p\u003e \u003cp\u003eChapter 17. Employment by and Connections with Clients.\u003c\/p\u003e \u003cp\u003eChapter 18. Employment of a Spouse, Dependent, or Close Relative by a Client.\u003c\/p\u003e \u003cp\u003eChapter 19. Gifts and Privileges.\u003c\/p\u003e \u003cp\u003eChapter 20. Actual or Threatened Litigation.\u003c\/p\u003e \u003cp\u003eChapter 21. Indemnification Agreements.\u003c\/p\u003e \u003cp\u003eChapter 22. Outsourcing of the Internal Audit Function and Other Extended Audit Services.\u003c\/p\u003e \u003cp\u003eChapter 23. Independence Requirements for Governmental Audits and Nonprofit Organizations Subject to Yellow Book Requirements.\u003c\/p\u003e \u003cp\u003eChapter 24. Independence Requirements for Audits of Employee Benefit Plans.\u003c\/p\u003e \u003cp\u003eChapter 25. Independence Requirements for Agreed-Upon Procedures Engagements.\u003c\/p\u003e \u003cp\u003eChapter 26. Alternative Practice Structures.\u003c\/p\u003e \u003cp\u003eChapter 27. Quality Control Systems for Independence.\u003c\/p\u003e \u003cp\u003ePART D. AICPA RULES OTHER THAN INDEPENDENCE, INTEGRITY, AND OBJECTIVITY.\u003c\/p\u003e \u003cp\u003eChapter 28. Rules 201, 202, and 203–General Standards, Compliance with Standards and Accounting Principles.\u003c\/p\u003e \u003cp\u003eChapter 29. Rule 301—Confidential Client Information.\u003c\/p\u003e \u003cp\u003eChapter 30. Rule 302—Contingent Fees.\u003c\/p\u003e \u003cp\u003eChapter 31. Rule 501—Acts Discreditable.\u003c\/p\u003e \u003cp\u003eChapter 32. Rule 502—Advertising and Other Forms of Solicitation.\u003c\/p\u003e \u003cp\u003eChapter 33. Rule 503—Commissions and Referral Fees.\u003c\/p\u003e \u003cp\u003eChapter 34. Rule 505—Form of Organization and Name.\u003c\/p\u003e \u003cp\u003ePART E. OTHER ETHICS GUIDANCE.\u003c\/p\u003e \u003cp\u003eChapter 35. Statements on Standards for Tax Services and Interpretations.\u003c\/p\u003e \u003cp\u003eChapter 36. Statements on Standards for Consulting Services.\u003c\/p\u003e \u003cp\u003eChapter 37. An Interpretative Outline of IFAC's \u003ci\u003eCode of Ethics for Professional Accountants\u003c\/i\u003e.\u003c\/p\u003e \u003cp\u003eChapter 38. Where to Go for More Information.\u003c\/p\u003e \u003cp\u003eAppendix A. Glossary.\u003c\/p\u003e \u003cp\u003eAppendix B. How to Contact the State Boards and State Societies.\u003c\/p\u003e \u003cp\u003e2003 Self-Study CPE Program.\u003c\/p\u003e \u003cp\u003eIndex.\u003c\/p\u003e  \u003cb\u003eDAN M. GUY, CPA, PhD,\u003c\/b\u003e is the former Vice President of Auditing Standards for the AICPA. He currently has a litigation consulting practice in Santa Fe, New Mexico.  \u003cp\u003e\u003cb\u003eD. R. CARMICHAEL, CPA, CFE, PhD\u003c\/b\u003e, is the Director of Baruch College’s Center for Financial Integrity and the Wollman Distinguished Professor of Accountancy at Baruch College. He acts as a consultant on accounting, auditing, and control matters, and has also investigated numerous cases involving allegations of fraudulent financial reporting, providing expert-witness testimony on those matters.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eLINDA A. LACH, CPA,\u003c\/b\u003e is the Associate Director for Baruch College’s Center for Financial Integrity and is the former director of professional development for the AICPA.\u003c\/p\u003e  Accountants are under attack. Recent investigations of Enron, Global Crossing, WorldCom, and Adelphia, just to name a few, along with the remarkable collapse of Arthur Andersen, have focused the nation’s attention on the accounting profession and the need for reforms. All parties agree that accounting firms must change their priorities and attitudes to put more emphasis on ethics, quality of audits, and on investor and public interests. But recent significant revisions to guidance from the AICPA, SEC, GAO, and IFAC make it difficult to keep up with the latest requirements. Without a clear and up-to-date knowledge of these changes, CPAs enter a minefield that could lead to a variety of sanctions. Ethics for CPAs helps accounting professionals navigate this minefield, providing a reader-friendly, timely resource on the latest ethical pronouncements and considerations.  \u003cp\u003eThis comprehensive guide integrates the various requirements of the AICPA’s Code of Professional Conduct, the SEC, the Department of Labor, the GAO’s Yellow Book, and state societies and state boards. The book also contains information on ethical standards for consulting and tax services, and provides a concise analysis of international ethics requirements. Drawing upon years of experience consulting on ethical issues, the authors deliver invaluable guidance on how a CPA should respond to an ethics investigation, proceeding step-by-step through the entire process. Ethics for CPAs also:\u003c\/p\u003e \u003cul\u003e \u003cli\u003ePresents information in an easy-to-use information-mapping format that enables CPAs to find the information they need, fast\u003c\/li\u003e \u003cli\u003eIdentifies and discusses specific ethical issues raised by the Enron investigation\u003c\/li\u003e \u003cli\u003eContains practical examples and user-friendly practice aids\u003c\/li\u003e \u003cli\u003eIncludes self-study CPE, pursuant to the requirement by many states that CPAs complete a minimum number of hours on ethics-related topics for each licensing period\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eEach chapter contains a section that provides guidance on the authoritative sources for the topics discussed and also provides information on where CPAs can go to get more information on ethics issues. Guidance on future pronouncements will be posted on www.wiley.com\/ethics within thirty days of issuance. Ethics for CPAs supplies accounting professionals with a much-needed authoritative resource for meeting expectations in challenging times.\u003c\/p\u003e  Current, comprehensive guidelines to ethical regulations for accounting professionals  \u003cp\u003eA handful of high-profile accounting misdeeds at Enron, WorldCom, Adelphia, and the like have left the entire accounting profession scrambling to assert its validity and negotiate a flurry of new regulations. Ethics for CPAs provides a valuable road map to this new landscape, instructing accounting professionals on how to abide by the new pronouncements and, if necessary, how to professionally respond to an investigation.\u003c\/p\u003e \u003cp\u003eEmploying an information-mapping format, Ethics for CPAs separates information into small units based on purpose or function for the reader, rather than by topic, creating an accessible desk reference. This authoritative guide covers the most recent and extensively revised ethics requirements of the:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eAICPA’s Code of Professional Conduct\u003c\/li\u003e \u003cli\u003eSEC\u003c\/li\u003e \u003cli\u003eDepartment of Labor\u003c\/li\u003e \u003cli\u003eGAO’s Yellow Book\u003c\/li\u003e \u003cli\u003eState societies and state boards\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eWith a companion Web site posting interpretations of new pronouncements within thirty days of issuance, Ethics for CPAs proves the most up-to-date and comprehensive resource on the market.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989167325413,"sku":"NP9780471271765","price":80.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780471271765.jpg?v=1761783064","url":"https:\/\/k12savings.com\/products\/ethics-for-cpas-isbn-9780471271765","provider":"K12savings","version":"1.0","type":"link"}