PROFESSIONAL ETHICS AND THE STUDENT.
Abstract The rules of ethics of the American Institutes of Accountants are clear and reasonable statements of principle, as are the various resolutions which amplify them. Their actual application, however, is not always equally clear, as this generally demands close and careful analysis of a complicated situation to which the Committee on Ethics and the Council of the Institute must apply their mature and impartial judgment. The article presents a brief explanation of the rules of professional conduct of the American Institutes of Accountants. This explanation is necessarily incomplete and is only intended as an indication of the sort of cases which fall under the different rules. For mostly, rigid rules of professional conduct are not really necessary, but there are always unfortunate brothers who either lack a keen perception of what a professional man's attitude should be or are interested only in sailing close to the wind as possible. It is against these that the rules must be enforced and they must be enforced by the men for whom they are not necessary.
- DOI
- 10.2308/tar-7066196
- Volume
- 9 (2)
- Pages
- 164-170
- Language
- en
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