Statewide Adoption of the AICPA Code of Professional Conduct: A Review of Recent AICPA Disciplinary Actions

This study reviews the AICPA disciplinary process and examines a recent sample of disciplinary actions taken against practitioners for ethics violations. Trends related to enforcement and disclosure of actions are inspected and additional details are provided based on state codes of conduct. We consider the effects of uniform statewide adoption of the AICPA Code of Professional Conduct for CPAs, as recently encouraged by the AICPA and NASBA. We find 43% of state accounting boards have formally adopted the AICPA Code of Professional Conduct, 35% have not adopted the Code and 22% have partially adopted the Code. The three states with the highest number of disciplinary actions are New York, California and Texas, none of which have adopted the Code. Of the top ten states with the greatest number of enforcement actions, only two have formally adopted the Code. The most common type of investigation in the sample is an automatic disciplinary provision by the AICPA. Dispositions for violations appear to be getting more severe, with admonishments declining and settlements, terminations and suspensions taking its place.

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An Examination of AICPA Disciplinary Actions: 1980–2014

Current Issues in Auditing ◽

10.2308/ciia-51466 ◽

2016 ◽

Vol 10 (2) ◽

pp. A1-A13 ◽

Cited By ~ 7

Author(s):

Jack L. Armitage ◽

Shane R. Moriarity

Keyword(s):

Professional Service ◽

Substantial Decrease ◽

Certified Public Accountants ◽

Professional Conduct ◽

Disciplinary Actions ◽

American Institute ◽

High Incidence ◽

Public Accountants ◽

Code Of Professional Conduct

SUMMARY This study examines trends in the disciplinary sanctions imposed by the American Institute of Certified Public Accountants (AICPA) over the 35-year period 1980–2014. It reveals that the sizable increase in the number of sanctions that followed the 1988 revision to the Institute's Code of Professional Conduct has mostly stabilized. However, there is still growth in the number of sanctions being imposed for substandard professional service. The sanctions imposed for substandard professional service have also become more stringent. In combination these actions confer assurance that continuing members of the Institute provide superior professional service. A 2003 bylaw change that imposes automatic sanctions for members disciplined by approved bodies has resulted in a substantial decrease in the number of investigations undertaken by the AICPA. However, there is a high incidence of noncooperation with the remaining investigations, the reasons for which are not established by the current study.

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The Professional Ethics Exam and Acts Discreditable: An Introductory Assignment

Issues in Accounting Education ◽

10.2308/iace-52545 ◽

2019 ◽

Vol 34 (4) ◽

pp. 39-53

Author(s):

Adam Bordeman ◽

Kimberly D. Westermann

Keyword(s):

Professional Ethics ◽

Accounting Students ◽

Professional Conduct ◽

Disciplinary Actions ◽

Survey Responses ◽

Code Of Professional Conduct ◽

Cpa Licensure

ABSTRACT This practice-oriented assignment familiarizes accounting students with their states' professional ethics exam and illustrates the disciplinary proceedings process resulting from failed ethics. Part I of the assignment requires students to research their states' professional ethics exam requirements. Part II of the assignment asks students to select current disciplinary actions, review the affiliated disciplinary proceedings, apply relevant sections of the AICPA Code of Professional Conduct, and evaluate the appropriateness of the consequences. Survey responses from 322 accounting students suggest that prior to this assignment most students are unaware of an ethics requirement for initial CPA licensure. Students perceive that the assignment effectively exposes them to the AICPA Code of Professional Conduct and violations experienced by practicing CPAs. The majority of students surveyed believe the assignment is valuable, interesting, enjoyable, and improves their understanding of “ethics in practice.”

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Etika Profesi dan Profesionalisme Public Relations

PARIWISATA BUDAYA: JURNAL ILMIAH AGAMA DAN BUDAYA ◽

10.25078/pba.v2i1.832 ◽

2019 ◽

Vol 2 (1) ◽

pp. 44

Author(s):

I Dewa Ayu Hendrawathy Putri

Keyword(s):

Public Relations ◽

Professional Ethics ◽

Code Of Ethics ◽

Codes Of Conduct ◽

Code Of Conduct ◽

Professional Conduct ◽

Human Relationships ◽

Moral Standards ◽

Ethics Code ◽

Code Of Professional Conduct

<em>Professional Ethics emphasis on human relationships with others who have the same profession. The goal, so there is a good cooperation and alignment between one individual with another individual in the same profession. Ethics in Public Relations have the same goal with the ethics of the profession. Their ethics Public Relations No alignment is expected to lead to good cooperation between individuals within the scope of Public Relations and improve the professionalism of practitioners of Public Relations. A professional in performing their duties and obligations are always closely related to the code of ethics (code of profession) and codes of conduct (code of conduct) as moral standards, benchmarks or guidelines in carrying out the work and responsibilities of each in accordance with its function and role in the organization represents. In addition, a public relations professional must be able to work or to act through a thorough consideration and correct. A professional can distinguish ethically which can be done and what can not be done according to the guidelines of the code of professional conduct that is carried by the person concerned</em>

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SCDMH Peer Support Specialist Program adopts code of professional conduct

PsycEXTRA Dataset ◽

10.1037/e410522008-001 ◽

2008 ◽

Keyword(s):

Peer Support ◽

Professional Conduct ◽

Code Of Professional Conduct ◽

Support Specialist

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Code of Professional Conduct

British Journal of Occupational Therapy ◽

10.1177/030802269005300406 ◽

1990 ◽

Vol 53 (4) ◽

pp. 143-148 ◽

Cited By ~ 8

Keyword(s):

Professional Conduct ◽

Code Of Professional Conduct

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1. Ethics, professional conduct, and regulation

Foundations for the LPC ◽

10.1093/he/9780192844279.003.0001 ◽

2021 ◽

pp. 3-37

Author(s):

Clare Firth ◽

Jennifer Seymour ◽

Lucy Crompton ◽

Helen Fox ◽

Frances Seabridge ◽

...

Keyword(s):

Codes Of Conduct ◽

Recent Change ◽

Legal Services ◽

Professional Conduct ◽

Legal Practice ◽

Practical Application ◽

Standards And Regulations

This chapter begins with a description of how the legal services market has undergone recent change, with the Solicitors Regulation Authority’s (SRA) Principles and Codes of Conduct within the Standards and Regulations replacing the previous outcomes-focused regulation code (OFR Code). It considers what being a member of the profession and a good solicitor means, the Principles, relevant paragraphs of the Codes of Conduct, the Transparency Rules, and the SRA’s Enforcement Strategy currently in force. It explains how the recent changes have widened legal services provision and introduced further flexibility into how solicitors and firms justify their compliance with the regulations. It then looks at the practical application of the principles and paragraphs which are most relevant to readers at this stage of their legal career as a student (covering practical examples relevant to each core legal practice area) and trainee.

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