Yiran Li ACCT-690 Professionalism Reflection Does Integrity Exist Any More? When we were talking about the characteristics of a profession in the class‚ the first thought prompted into my mind is ‘integrity’. Admittedly‚ few decades ago‚ a man’s word was his bond. However‚ with the rapid development of economy and the progress of society‚ even though you have a written contract between you and your partners‚ you have little uncertainty and unsureness about the commitment. People in nowadays
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“A Study About the Traits that an Accountancy Students In Cavite State University Must have to be a Successful Certified Public Accountant” A Research Paper Presented to Ms. Leonesa Estabillo Cavite State University Indang‚ Cavite In Partial Fulfillment of The requirements for the Subject English: Writing in the Discipline Chapter 1 The Problem and its Background INTRODUCTION Choosing a course is an important thing and at the same time difficult task to do‚ even for
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accounting firm participate against companies that are permitted to get in a certain manner‚ they must not be constrained to capital accessible from accountants and loans. 3) The certified public accountants (CPAs) own 51 percent stock‚ which restricts any probable negative effects on the quality of the service that might have resulted from non-accountant participation. 4) From the view point of the public accounting firm‚ the likelihood of liability that is restricted to corporate assets is appealing
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AICPA Code of Professional Conduct Mindi Frost ETH/376 12/15/14 Susan Paris AICPA Code of Professional Conduct Formally known as the American Association of Public Accountants (AAPA) in 1887‚ the American Institute of Certified Public Accountants (AICPA) was renamed in 1957. With over 400‚000 members‚ the AICPA provides services on a professional level and works with state CPA entities to ensure the public is protected. According to Mintz and Morris (2011)‚ “The principles of the AICPA Code are
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between United States Generally Accepted Accounting Principles ( U.S. GAAP) and the International Financial Reporting Standards (IFRS) (Schroeder‚ Clark‚ & Cathey‚ 2005). U. S. GAAP are the laws of accounting in the United States. They govern how accountants measure‚ process‚ and communicate financial information about companies to the majority of Americans (Horngren‚ Harrison‚ Jr.‚ & Bamber‚ 2005). Similarly‚ IFRS are principles‚ standards‚ interpretations‚ and the framework adopted by the IASB‚ stating
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Auditing Standards Board (ASB) 4. Regulate the distribution and trading of securities offered for public sale. Securities and Exchange Commission (SEC) 5. Establish its own code of professional ethics. American Institute of Certified Public Accountants (AIPCA) 6. Issue Statements of Financial Accounting Standards. Financial Accounting Standards Board (FASB) 7. Impose mandatory continuing education as a requirement for renewal of license to practice as a CPA. State Boards of Accountancy
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Internship Report 1. Introduction During April 12th and April 30th‚ I served as an intern for ZhiqinCertified Public Accountants CO.‚ LTD. Foshan City‚ ZhiqinCertified Public Accountants Co.‚ Ltd. is officially registered‚ a certified public accountant firm‚ in 1990‚ a period approved by Guangdong Provincial Department of Finance was established in 2000 began operating a limited company‚ a practicing certificate number is 44060005‚ assets assessment Certificate No. 440 200 756. Since its
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’ LO 1 3 The types of accounting information are limited. A) True B) False This is the correct answer. Feedback: There are many types of accounting information‚ including financial accounting‚ managerial accounting‚ and tax accounting. 4 Accountants use the term financial position to describe an entity’s activities during the year. A) True B) False This is the correct answer. Feedback: Financial position refers to an entity’s financial resources and obligations at one point in time. The
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Rules of Professional 2 This research paper is on Rules of Professional Ethics and Conduct of the American Institute of Certified Public Accountants. They will be four cases that will be discussed for violation for the following rules. They are Rule 102 – Integrity and Objectivity‚ Rule 201 – Professional Competence‚ Rule 202 – Compliance with Standards‚ and Rule 501- Acts Discreditable. They
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financial reports and compiled are private‚ given a charter by a federal agency‚ others were born from the creation of new laws and regulations‚ some are state agencies‚ and many more are private organizations made up of academics and certified public accountants who altruistically want to improve ethics in one’s field of accountancy. These organizations include the Financial Accounting Standards Board (FASB)‚ the Public Company Accounting Oversight Board (PCAOB)‚ the Securities and Exchange Commission (SEC)
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