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Code Of Professional Ethics By American Institute Of Certified Public Accountants
Introduction
"A code of professional ethics is a voluntary assumption of self discipline
above and beyond the requirements of the law. The Code of Ethical Conduct serves
the highly practical purpose to notify the public that the profession will
protect the public interest" (Carey, Doherty: p 3). When people need a doctor, a
lawyer or a certified public accountant, they seek someone whom they can trust
to do a good job, not for himself but for them. People assume that the hired
professional is qualified since they cannot appraise him. They must take it on
faith that he is competent. That is why professionals are distinguished ....
Word count: 1259 - Page count: 5
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