Accounting ethics : sources and general applications / Dennis H. Tracey, III, Partner, Hogan & Hartson LLP, New York, NY, George A. Salter, Partner, Hogan & Hartson LLP, New York, NY, Steven M. Mintz, CPA, DBA, Area Head and Professor, Department of Accounting, California Polytechnic University, San Luis Obispo, CA, Paul E. Pierson, CPA, Director of Professional Standards and Peer Review, Illinois CPA Society.
2008
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Items
Details
Title
Accounting ethics : sources and general applications / Dennis H. Tracey, III, Partner, Hogan & Hartson LLP, New York, NY, George A. Salter, Partner, Hogan & Hartson LLP, New York, NY, Steven M. Mintz, CPA, DBA, Area Head and Professor, Department of Accounting, California Polytechnic University, San Luis Obispo, CA, Paul E. Pierson, CPA, Director of Professional Standards and Peer Review, Illinois CPA Society.
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [2008]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Accounting policy & practice series ; 5508-2nd.
Formatted Contents Note
Detailed analysis. Background and scope of portfolio
Ethics foundations and the AICPA principles
Ethics in the preparation of financial statements
Ethics in the audit of financial statements
Ethics in tax practice
Ethical obligations in performing consulting services
Ethical obligations of accountants performing other roles
Working papers.
Ethics foundations and the AICPA principles
Ethics in the preparation of financial statements
Ethics in the audit of financial statements
Ethics in tax practice
Ethical obligations in performing consulting services
Ethical obligations of accountants performing other roles
Working papers.
Summary
"Bloomberg Tax Accounting Portfolio 5508-2nd, Accounting Ethics: Sources and General Applications, discusses the ethical obligations of accountants in the performance of professional services. These obligations apply to all accountants engaged in providing professional services, including certified public accountants ("CPAs"), as well as other accountants who perform external audits, internal accounting, tax, or consulting services. The applicable professional standards, including those of the AICPA and PCAOB, are also discussed within the context of the accounting and auditing obligations of accountants."
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Description based on contents viewed on May 6, 2019; title from description page.
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in