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Description

To call this book a revision of John L. Carey's Professional Ethics of Certified Public Accountants, published in 1956, is an understatement requiring some explanation. It is true that the current version, like its predecessor, has three main parts and eleven chapters. A glance at the table of contents will reveal that many of the same subjects are again being dealt with, and in substantially the same order. In short, the plan of the older book has been retaineda plan which emphasizes general ethical principles as guides to practitioners in determining the proper course to follow in specific circumstances. But the details of the earlier book have been altered drastically. This has been necessitated in part by the many changes that have been effected in the profession's rules in the past decade. The Institute's Code now has twenty-one rules compared to the sixteen it had in 1956. In addition, many of the older rules have been revised to meet the changing conditions of professional practice. In general, the state CPA societies and the state boards of accountancy have made corresponding changes in their codes, with the result that the various ethical rules under which CPAs practice are more nearly uniform now than ever before.

ISBN

carey 1966 and cover

Publication Date

1966

Relational Format

book

Keywords

Accountants -- Professional ethics -- Standards -- United States

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Ethical standards of the accounting profession

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