Ethical Dilemmas in Governmental Accounting

October 2009
Governmental GAAP Update Service;10/30/2009, Vol. 9 Issue 20, p1
Trade Publication
The article focuses on the Code of Professional Conduct (Code of Conduct) developed by the American Institute of Certified Public Accountants (AICPA) to guide accounting professionals with issues related to ethics and professional conduct in the U.S. It highlights the principles of the Code of Conduct which provides rules and interpretations for professional accountants to follow. It discusses the nature of ethical dilemmas and outlines five-step approach to resolve the issue.


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