The AICPA Code of Professional Conduct proclaims that its members should serve the public interest, defined as “the collective well-being of the community” (Section 0.300.030, https://pub.aicpa.org/codeofconduct/Ethics.aspx#).…
ICYMI | Serving the Public as a CPA
It’s More Than Just Numbers
After reading the definition for “Certified Public Accountant,” one could easily walk away with the understanding that a CPA is a numbers cruncher, someone who…
CPA Licensing and Unintended Consequences
Publisher’s Column
Professional licensing has always been what makes a CPA a CPA. Those three simple letters stand for years of dedicated study, rigorous testing, extensive experience,…
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…
The AICPA Code of Professional Conduct proclaims that its members should serve the public interest, defined as “the collective well-being of the community” (Section 0.300.030, https://pub.aicpa.org/codeofconduct/Ethics.aspx#).…
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…
Corporate activities in 2017 were in many ways different from those of 1997. There were approximately 46,000 multinational corporations (MNCs) in 1997, 80,000 in 2011,…
Two years ago, this author was granted space in these pages to ponder the point of the accountancy profession (Tony Bromell and Martin Martinoff, “What…
I enjoyed Richard Kravitz's article in the April issue of the CPA Journal (“Serving the Public Interest,” p. 14). The message's import deserves some comment.…
Serving the Public Interest
Improving Government Reporting and Promoting Sustainable Corporate Governance
When discussing accounting and financial reporting for governments, we need to acknowledge that corporations dominate the global economy. Fifty-two of the world's largest 100 economies…