IN BRIEF This article explores the ethical implications of the Boeing 737 MAX crashes through the lens of the AICPA Code of Professional Conduct. It…
Implications of the Boeing Crashes for CPAs
Looking for the Lessons Learned
IN BRIEF This article explores the ethical implications of the Boeing 737 MAX crashes through the lens of the AICPA Code of Professional Conduct. It…
ICYMI | NASBA and the AICPA Propose an Alternative Path to CPA
Better Late Than Never?
While NASBA and the AICPA have long supported the 150-hour pathway to CPA licensure, opinions differ as to whether the 30 credits beyond the bachelor's…
In Brief The Boeing case is a cautionary tale of what can go wrong when a company fails to develop and implement sound internal quality…
In Brief The Boeing case is a cautionary tale of what can go wrong when a company fails to develop and implement sound internal quality…
In Brief The Boeing case is a cautionary tale of what can go wrong when a company fails to develop and implement sound internal quality…
NASBA and the AICPA Propose an Alternative Path to CPA
Better Late Than Never?
While NASBA and the AICPA have long supported the 150-hour pathway to CPA licensure, opinions differ as to whether the 30 credits beyond the bachelor's…
ICYMI | Rethinking the 150-Hour Requirement for CPA Licensure
Can Alternative Paths Surmount the Barriers to Entry?
In Brief The accounting profession continues to suffer from the barrier to entry caused by the 150-hour CPA licensure requirement and is struggling to find…
Why SPACs Fail to Meet Audit Quality Control Standards
Regulators Raise Concerns over this New Form of Ownership
In Brief The explosion in special purpose acquisition company (SPAC) mergers with private companies to form public companies during 2020 and 2021 highlighted a variety…
Why SPACs Fail to Meet Audit Quality Control Standards
Regulators Raise Concerns over this New Form of Ownership
In Brief The explosion in special purpose acquisition company (SPAC) mergers with private companies to form public companies during 2020 and 2021 highlighted a variety…
Rethinking the 150-Hour Requirement for CPA Licensure
Can Alternative Paths Surmount the Barriers to Entry?
In Brief The accounting profession continues to suffer from the barrier to entry caused by the 150-hour CPA licensure requirement and is struggling to find…
In Brief The PCAOB inspects audits of registered public accounting firms and identifies deficiencies in gathering audit evidence and internal controls over financial reporting and…
In Brief The PCAOB inspects audits of registered public accounting firms and identifies deficiencies in gathering audit evidence and internal controls over financial reporting and…
ICYMI | Accounting Ethics Education
A 43-Year Retrospective
In Brief The accounting profession has long prided itself on its commitment to ethics. For academia, this makes the question of how to teach individuals…
Accounting Ethics Education
A 43-Year Retrospective
In Brief The accounting profession has long prided itself on its commitment to ethics. For academia, this makes the question of how to teach individuals…
In Brief Performing certain nonaudit services for audit clients can impair independence. Misrepresenting nonaudit services as immaterial and mischaracterizing them as audit services obscures the…
In Brief Accounting educators have used ethical decision-making models to teach ethics to accounting students for many years. The traditional models rely on prescriptive reasoning…
Codifying the Fundamental Principles of ‘Professional Behavior’
Strengthening Professionalism by Enhancing Moral Conduct
In Brief Acts considered “discreditable to the profession” are those that bring harm to one's reputation or that of the profession. Acts of “moral turpitude”…
In Brief Accounting educators have used ethical decision-making models to teach ethics to accounting students for many years. The traditional models rely on prescriptive reasoning…
ICYMI | Accounting in the Public Interest
An Historical Perspective on Professional Ethics
In Brief The commitment to serve the public interest in accounting has eroded, as personal and business relationships with clients and client management increasingly create…
Accounting in the Public Interest
An Historical Perspective on Professional Ethics
In Brief The commitment to serve the public interest in accounting has eroded, as personal and business relationships with clients and client management increasingly create…
The AICPA Code of Professional Conduct was re-codified on June 1, 2014, and became fully effective on December 15, 2014. A significant change in the…
The Ethical State of the CPA Profession
An Interview with Tony Menendez and Steven Mintz
Editors’ Note: The debate over the ethical responsibilities of CPAs and how to fulfill them has always been at the center of the profession. Recently,…
From Analysis to Action
The Evolution of Accounting Ethics Education
The overemphasis within accounting ethics education on developing ethical reasoning skills (the “why”) to analyze dilemmas may be failing to engage students in the action…