The collective efforts of all members are required to maintain and enhance the traditions of the profession. Members also have a continuing responsibility to cooperate with each other to improve the art of accounting, maintain the public's confidence and carry out the profession's special responsibilities for self-governance. Consistent with that role, members of CalCPA have responsibilities to all those who use their professional services. In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities.Īs professionals, certified public accountants perform an essential role in society. The Principles call for an unswerving commitment to honorable behavior, even at the sacrifice of personal advantage. They guide members in the performance of their professional responsibilities and express the basic tenets of ethical and professional conduct. These Principles of the Code of Professional Conduct of CalCPA express the profession's recognition of its responsibilities to the public, clients and colleagues. By accepting membership, a certified public accountant assumes an obligation of self-discipline above and beyond the requirements of laws and regulations. The Code of Professional Conduct was adopted by the membership of CalCPA to provide guidance and rules to all members - those in public practice, industry, government, and education - in the performance of their professional responsibilities.Ĭompliance with the Code of Professional Conduct, as with all standards in an open society, depends primarily on members' understanding and voluntary actions, secondarily on reinforcement by peers and public opinion, and ultimately on disciplinary proceedings, when necessary, against members who fail to comply with the Rules. The Bylaws and the Code of Professional Conduct are enforced pursuant to the terms of the Enforcement Procedures adopted by the Council of CalCPA. The Bylaws of CalCPA require adherence to those Rules and standards. In the absence of specific designation by CalCPA or another authority, CalCPA authorizes the governing Council of the American Institute of Certified Public Accountants (the "Council") to designate bodies to promulgate technical standards under the Rules. ![]() CalCPA is authorized to designate bodies to promulgate technical standards under the Rules. The Principles provide the framework for the Rules, which govern the performance of professional services by members. The Principles and Rules conform to the Principles and Rules set forth in the Code of Professional Conduct of the American Institute of Certified Public Accountants (the "Institute") and the California State Board of Accountancy. The Code of Professional Conduct (the "Code of Professional Conduct") of the California Society of Certified Public Accountants ("CalCPA") consists of two sections: (1) Principles, and (2) Rules. ![]() California Society of CPAs Code of Professional Conduct Composition, Applicability and Compliance
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