CPA Group Turns Up The Heat on Peers

Heffres, Ellen M.; Marshall, Jeffrey
December 2003
Financial Executive;Dec2003, Vol. 19 Issue 9, p10
Academic Journal
This article presents an examination of the actions taken by the New York State Society of Certified Public Accountants (NYSSCPA) to implement ethical compliance and corrective actions to their members. The author provides an overview of the bylaw amendments passed by the NYSSCPA in July 2003 and discusses some of the reasons behind the moves of the association. The author notes that the rules are largely intended to promote a better public image for certified public accountants. The author examines the course of action to be administered to violators which will include a licensing review process.


Related Articles

  • WE ARE PART OF THE SOLUTION NOT THE PROBLEM. Parrish, Bill // Main Street Practitioner;Jul/Aug2010, Vol. 1 Issue 3, p3 

    The article focuses on the significance of each accounting practitioner to become an active advocate to strengthen all aspects of their profession in the U.S. It suggests that practitioners must work together and maintain the high standards of their practice which could lead to the development...

  • Standards of Ethical Conduct for Management Accountants. Woelfel, Charles J. // Journal of Business Ethics;Oct86, Vol. 5 Issue 5, p365 

    The Standards of Ethical Conduct for Management Accountants (Statement 1C) promulgated by the National Association of Accountants on June 1, 1983, are described and critiqued in this article. Four major issues related to the issuance of the standards are discussed: (1) What are the basic...

  • Auditor Independence Deficiencies & Alleged Audit Failures. Pearson, Michael A. // Journal of Business Ethics;May87, Vol. 6 Issue 4, p281 

    Some critics of the accounting/auditing profession in the United States claim that independence-related quality control problems are the cause of an increased number of alleged audit failures. Certified public accountants (CPAs) were queried regarding independence impairment in their profession....

  • New auditing EDs.  // Accountancy;Jul96, Vol. 118 Issue 1235, p78 

    The article discusses the auditing exposure drafts issued by the Chinese Institute of Certified Public Accountants (CICPA). The exposure drafts are "Specific Standards on Independent Audits" for fraud and error, internal control and audit risk, and others, "Practice Notes on Independent Audits"...

  • global VIEWS. Heffes, Ellen M. // Financial Executive;Sep2003, Vol. 19 Issue 6, p19 

    This article presents an examination of some of the problems related to accounting and financial reporting that are occurring outside of the U.S. The author notes that the turmoil that spurred the passage of the Sarbanes-Oxley Act in the U.S. was not a problem that was contained with the borders...

  • To assess and detect. Cormier, Denis; Lapointe, Pascale // CA Magazine;Nov2005, Vol. 138 Issue 9, p51 

    Focuses on the revision of the Section 5135 auditing standards on the risk-based approach to fraud detection by Auditing and Assurance Standards Board in Canada. Importance of the identification of the fraud risk factors, assessment of fraud risk, and design of specific auditing procedures in an...

  • THEORIES AND PRACTICE.  // Accounting Review;Sep39, Vol. 14 Issue 3, p312 

    This article presents brief description, about the suggestive advocation and adoption of standards by accountants in the preparation of financial statements, presented by the editor of the journal "The Accounting Review," with discussing accounting theories and practices. In 1929, the editor...

  • Muhasebe Bölümü Öğrencilerinin Muhasebe MesleÄŸi Ä°le Ä°lgili Etik D�şı Davran�ÅŸlara Ä°liÅŸkin Algı Analizi: Dumlupinar Ãœniversitesi Uygulamalı Bilimler Yüksekokulu ÖrneÄŸi Kurnaz, Niyazi; Gümüş, Yusuf // Journal of Accounting & Finance;Apr2010, Issue 46, p157 

    In recent years, the financial events that occurs in business, especially the negative developments have been lived in the field of accounting and auditing have gradually increased the transfer of the information reliably and properly, the fulfillment of the public enlightenment function, and...

  • Business Ethics: Corporate Responses to Scandal. Fombrun, Charles; Foss, Christopher // Corporate Reputation Review;Fall2004, Vol. 7 Issue 3, p284 

    The wave of scandals that has inundated business since Enron has had far reaching consequences. Questions of ethics have taken on particular urgency as companies grapple with increased media scrutiny of governance matters, as well as of corporate social and environmental issues. This In Practice...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics