POINTS:

1-Integrity and due care

– Audit work must be done thoroughly, diligently, and in a timely manner.

2-Duty to report a breach of rules

– This rule is commonly referred to as the whistleblower rule. If a CPA observes a fellow CPA violating any of these rules, he/she has a responsibility to report it.

3-Confidentiality

Disclosure of financial information or revealing the disposition of a potential merger by an accounting professional without express permission violates the trust that is the foundation of a professional relationship — unless there is a legal or professional reason to do so.

4-Professional Behavior

Ethics require accounting professionals to comply with the laws and regulations that govern their jurisdictions and their bodies of work.

Requirements

This RESEARCH essay will be around 1250- 1500 words and based on 5 outside sources. Minimum 2-3 sources MUST be scholarly(using GOOGLE SCHOLARY). Exceptions should be discussed with the instructor of the course. All essay drafts in this course must use Times New Roman font, size 12, and are to be double spaced with one inch margins. The citation style adopted in all writing courses is APA