Ethics

  • Doing the Right Thing: A CPA’s First and Foremost Concern

    By:
    THOMAS RAY, CPA
    |
    Sep 11, 2014
    Editor’s Note: Welcome to The Trusted Professional’s monthly column, Doing the Right Thing. Written by members of the NYSSCPA’s Professional Ethics Committee, it takes an in-depth look at how the Code of Professional Conduct can be applied to practical concerns. 
  • Doing the Right Thing: Recognizing Your Limits

    By:
    ROBERT E. SOHR, CPA, NYSSCPA Professional Ethics Committee
    |
    Aug 13, 2014
    We CPAs can do it all. We meet rigorous academic standards, taking courses (now at least 150 credit hours worth) in accounting, auditing, business law, finance and economics. We pass a strenuous exam—considered by some to be among the toughest in the world—and gain meaningful work experience under the guidance of veteran accountants. With all that training, there’s nothing we can’t tackle. Right?
  • NYSSCPA’s Ethics Committee Gives Restructured Conduct Code High Marks

    By:
    CHRIS GAETANO
    |
    Jul 24, 2014
    The AICPA launched its revised Code of Professional Conduct on June 2, via a new online platform designed to improve its ease-of-use. The code, which the NYSSCPA voted to adopt in May 2013, governs the conduct of every State Society member.
  • War Story Quiz: Do These Allegations of Unethical Behavior Have Merit?

    By:
    DUNCAN B. WILL, CPA/ABV/CFF, CFE
    |
    Apr 22, 2014
    Andrew Donovan, CPA, began his career at Able, Best & Charm (ABC), a large regional accounting firm. After many long years of punching a timesheet, he decided to branch off on his own and start the accounting/consulting firm Worth What You Pay (WWYP) consultants.
  • Doing the Right Thing: How to Properly Comply With Professional Standards in Business Valuation Matters

    By:
    BRIAN K. PEARSON, CPA/PFS, ABV, CFF, ASA
    |
    Apr 15, 2014
    One of the most prevalent issues a CPA will confront when performing valuation services is whether he or she has properly understood and applied our professional standards throughout the process. A CPA who performs any valuation is subject to the AICPA’s Statement on Standards for Valuation Services 1 (SSVS), which was released in 2007, but there may be some who are unaware that these guidelines exist. 
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Disciplinary Matters

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