Law & Ethics

Codes of Conduct: More Than Just Rules
 

Codes of Conduct: More Than Just Rules

Posted: January 16, 2017
CPAs have not only mastered complex knowledge and skills, but are entrusted with the authority to use them appropriately. The work of a CPA is more than calculations and rule application — it is exercising judgment in an environment of right and wrong.


How Companies Set the Stage for Unethical Decisions
 

How Companies Set the Stage for Unethical Decisions

Posted: December 20, 2016
Certain work environments may encourage employees to make bad ethical choices. This article looks at five ways businesses unwittingly create toxic company cultures that lead to these types of decisions.

When Trust Fades: Gauging Client-CPA Success Factors
 

When Trust Fades: Gauging Client-CPA Success Factors

Posted: December 5, 2016
Codes of Conduct are important. Law enforcement has one. Businesses have them (or should). Even Boy Scouts of America has one. The AICPA Code of Conduct is serious business for our profession. It identifies our highest responsibility: To protect the public interest and maintain the public trust.

When You Feel Pressured to Do the Wrong Thing at Work
 

When You Feel Pressured to Do the Wrong Thing at Work

Posted: November 4, 2016
If you're put into a compromising situation at work, take some time to consider the ethical and legal issues raised before you make your next move. If possible, check with others and explain your concerns to them as you move forward.

Is It Time for Value-Centered Accounting?
 

Is It Time for Value-Centered Accounting?

Posted: October 10, 2016
There are many schools of thought on the best ways to make ethical decisions. In this article, take a look at a few and see how a value-centered approach can work well for accountants.

When You’re Faced with an Unethical Situation
 

When You’re Faced with an Unethical Situation

Posted: March 21, 2016
You hope it never happens to you; but, for some, it may be a question of “when” and not “if.” If you are confronted with an unethical workplace situation, it is invaluable to know just how to react.

Generational Ethics: Are We Really That Different?
 

Generational Ethics: Are We Really That Different?

Posted: November 19, 2015
Psychological differences between generations is not a new concept. Let’s examine each of the generations, including their common values, similarities and differences, from an ethical perspective.

Guidance on Comfort Letter Requests
 

Guidance on Comfort Letter Requests

Posted: July 29, 2014
Now available: A brochure that you download, print out and provide to clients to explain what information you can and can't provide on their behalf.

Update on Client Record Retention
 

Update on Client Record Retention

Posted: May 6, 2011
CPAs' retention of client records has long been a hot topic for the New Jersey Society of CPAs Professional Conduct Committee and an area of confusion for CPAs.