Answered: What must an accountant have under the…

FINANCIAL ACCOUNTING

10th Edition

ISBN:9781259964947

Author:Libby

Publisher:Libby

Chapter1: Financial Statements And Business Decisions

Section: Chapter Questions

Problem 1Q

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What must an accountant have under the AICPA Code of Professional Conduct?

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Introduction

AICPA - American Institute of Certified Public Accountants, is a professional organisation in USA with around 400000 plus members from 143 countries across the world. AICPA mainly deals with Establishing professional standards, recruiting and educating professional members, conducting campaigns etc.

Accountant

An accountant is a professional, responsible for managing and reporting financial reports of an organisation. According to AICPA, Accountants have the responsibility to serve the public interest and upload public trust in the profession. Accountants must be responsible for the clients, investors, managers as well as outside regulatory bodies and also validate financial statements they work.

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Code of Ethical Conduct and Its Interpretations

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