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
- Tracey, Dennis H.
- Arlington, VA : Tax Management, -
- Physical Description:
- 1 online resource
- Additional Creators:
- Salter, George A., Mintz, Steven M., Pierson, Paul E., and Tax Management Inc
- 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.
- "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."
- Publication Frequency:
- Updated irregularly
- AVAILABLE ONLINE TO AUTHORIZED DICKINSON USERS; PASSWORD REQUIRED FOR ACCESS.
- Bibliography Note:
- Includes bibliographical references.
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