Accounting Code of Ethics

As in any trading, ethics are extremely important, in time in accounting they are of particular importance because clients depend and rely upon accountants for their professional expertise in areas such as financial statements, tax preparation, auditing, financial consulting and so forth. Without ethics and the laws that surpass ethical put ons and bearing, accountants could easily misguide clients or put a companys stakeholders at risk for their own selfish needs. Criminal behavior such as in the case of Enron and Arthur Anderson would be totally too common as greedy managers and unscrupulous accountants comprehend up their financial impropriety.

The Board of Accountancy for the narrate of genus genus genus Arizona, on with the American Institute of Certified Public Accountants, governs the accounting profession in Arizona with specific ethics codes, rules, and laws. According to the Arizona State Board of Accountancy website, http://www.accountancy.state.az.us/aboutus.asp, The Arizona State Board of Accountancy provides input into the legislative process, proposes and implements, where needed and authorized, changes in local and national accountancy regulations. It promotes improvements in procedures and standards and is involved in referendums and industry changes as a source of training, advice and community leadership....



The first-string responsibility of the Arizona State Board of Accountancy is to nourish the publics economic welfare by establishing and enforcing standards of qualification and accounting practice of person manifest as Certified Public Accountants or Public Accountants and accounting firms registered by the Board.

Client Privilege

Under sect; 32-749, a certified public accountant or public accountant practicing in Arizona is required to keep client information confidential, with some(prenominal) exceptions:

1) Information connected to the criminal or bankruptcy laws of Arizona or the United States.

2) A subpoena issued in Arizona or an Arizona state agency where the use of the information is connected with an investigation, public hearing or other proceeding.

3)...

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