Code of Ethics A

Try to determine the limitations of facts and known situations. Although all relevant facts may not be available, professional accountants may be able to obtain more background information to resolve the restriction:

Discuss this issue with stakeholders inside and outside the organization. For example, trusted administrators and colleagues

Please consider affected parties such as individuals, organizations, society. Parties to consider include, but are not limited to, employees, employers, shareholders, consumers / customers, investors, governments, and the entire community.

Please refer to the guidelines included in this specification to determine which basic principle is affected by this situation.

Refer to internal procedures of employment organization and consider which parties should participate in ethical conflict resolution process, role and stage. For example, professional accountants need to consider when to ask for help from the outside like ICAEW (see Recommendations and guidance sources in paragraphs 19 - 22 of this Code).

A professional accountant may think that it is useful to discuss the ethical contradiction within the organization in the following points.

Other departments within the organization such as law, audit, personnel affairs

When considering an action plan, it is recommended that professional accountants consider the following.

In evaluating the proposed behavioral policy, specialized accountants need to test the validity of the proposed action policy considering the following factors.

In evaluating the proposed behavioral policy, specialized accountants need to test the validity of the proposed action policy considering the following factors.

Introduction of the Code of Ethics of the American Institute of Certified Public Accountants "The Code of Professional Ethics is self-discipline with self-discipline that goes beyond legal requirements.The Code of Ethics is very practical and it can be said that the occupation informs the public "(Carey, Doherty: p 3) When people need a doctor, a lawyer or a certified public accountant, they look for people who can be trusted to do good. Like most business occupations, there must be a strong sense of ethics and responsibility. Especially in law and public accounting. They must have strong honesty standards. In public accounting, people depend heavily on information provided by companies. Mistakes and intentional concealment bring high cost and serious economic consequences. There are laws and standards for regulating audits, but it does not completely prevent or interfere with the company doing so.

One of the characteristics of occupation is a concrete and executable ethical standard. The Code of Ethics helps to distinguish it from other occupations and establishes standards for which each expert is responsible. In nursing occupation, this is the ethical standard of American nurse university (ANA). When they join the program, members of the profession agree to their ethical guidelines. Please note that this is the time of license. Violation of ethical standards may be a reason for disciplinary action or cancellation of license. ANA outlined nine ethical principles, nursing interpretations and applications of the "Nursing Ethics Code of Guidelines".