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Ethics and the Accountant Text & Cases.

Ethics and the Accountant Text & Cases

by Floyd W. Windal. Prentice Hall, Inc., Englewood Cliffs, NJ

Arranged in six chapters with an extensive set of appendixes, this 273-page book was prepared to assist the student of accounting and the practitioner in developing an understanding of the ethical standards and professionalism required of accountants. Each chapter deals with a specific topic followed by questions and relevant actual cases. Chapter One, "The Accounting Profession" defines the structure of accounting and examines the roles the SEC and Congress play. Also covered are the commission on auditor's responsibilities, the Treadway Commission, educational standards and future outlook. Chapters Two through Six address independence, integrity and objectivity; general and technical standards; general and technical standards; responsibilities to clients, management and owners; responsibilities to colleagues; and other responsibilities and practices. In addition, each of these chapters is broken into the auditor, management consultant, internal professional and tax practitioner perspectives with regard to the specific chapter topic. The nine appendixes outline specific codes of professional conduct, ethics and responsibility standards of the AICPA, Financial Executives Institute, Institute of Internal Auditors, Association of Government Accountants and the American Bar Association. Standards and responsibilities for management advisory services, tax practice, management accountants, internal auditing and government accounting are also covered. This comprehensive book can be a useful guide in maintaining your professional practice.
COPYRIGHT 1991 National Society of Public Accountants
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 1991 Gale, Cengage Learning. All rights reserved.

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Publication:The National Public Accountant
Article Type:Book Review
Date:Feb 1, 1991
Words:223
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