Accounting Ethics and Sarbanes-OxleyAssignment Overview
Doing the Right Thing
The background material indicates that professional ethics is an integral part of the control function and auditing procedures. Professional ethics follow the codes promulgated by various accounting bodies and is therefore different than general ethics.
Chartered Institute of Management Accountants offers an Ethics CPD tool, “doing the right thing” on its website. (http://www.cimaglobal.com/Professional-ethics/Ethics/Responsible-business/Doing-the-right-thing/). It is a good tool to review your own view on some professional ethics choices.
This first assignment is divided into three parts.
Use the ethics tool referenced above. Comment on the issues, your choices, and how you scored. What did you learn? Would you do anything differently after this exercise?
Review the background material and do additional research as needed to respond to the questions below.
The PCAOB is the agency in charge with administering Sarbanes-Oxley. The agency under the SEC has a large influence on publicly held corporations and the accounting profession, so it is worthy of further examination.
Analyze the role of PCAOB and comment specifically on the following:
It is important to answer the questions as posed. The discussion should be 5-7 pages and written in a clear and concise manner. Support your discussion with references in APA format. You are encouraged to use Excel or other compatible spreadsheets when computations are involved.
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