Accounting Oversight Board; Will it Protect Investors? The Public Company Accounting Oversight Board (PCAOB) was created by Sarbanes-Oxley Act of 2002. This board was created to oversee the audit of public companies‚ subject to the securities laws‚ in order to protect the interests of investors (15 USC 7201‚ 2002). It was created in wake of the recent financial scandals of Enron‚ WorldCom‚ and Global Crossing to name a few. This "Act" established by Congress is to create an oversight board‚ so that
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Abstract There are various code of ethics that counselors today apply to their profession to help them be successful. In today’s society‚ counselors use various ethical codes but the main ethic codes that counselors use are the American Association of Christian Counseling (AACC) and the American Counseling Association (ACA). The American Counseling Association (ACA) and American Association of Christian Counseling (AACC) sets ethical standards to accommodate counselors practicing professional counseling
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Code of Ethics Comparison Between the American Counseling Association and the American Association of Christian Counselors Rachel Trimble Liberty University Abstract The American Counseling Association and the American Association of Christian Counselors both contain a Code of Ethics. This paper will discuss the differences and similarities between a Christian Counselor and a non-Christian Counselor. The differences and similarities range from general to specific. General differences
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Codes of Ethics Comparison COUN 501—Counselor Professional Identity‚ Function‚ and Ethics Lakeisha Miller Liberty University Abstract The primary purpose of a code of ethics is to safeguard the welfare of clients by providing what is in their best interest. It is also designed to safeguard the public and to guide professionals in their work so that they can provide the best service possible. All professional counselors are obligated to perform by a code of ethics. The American Counseling
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1/23/2013 Nature of Engineering ENGINEERING ETHICS EE 90 - EE LAW‚ ETHICS‚ AND CONTRACTS(2nd SEMES TER AY 2012-2013) Engr. Raymond Joseph Marqueses Department of Electrical Engineering‚ CEAT‚ UPLB Ethics • A set of moral principles or values that govern the conduct of an individual belonging to a group or profession. Engineering Ethics • Standards of proper conduct that brings the most of the non-technical aspects of engineering into engineering practice. • Includes the following
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Section 3 Code of Ethics and Conduct 3.4 Integrity‚ objectivity and independence Provision of internal audit services to financial statement audit clients 141. A self-review threat may be created when a firm‚ or network firm‚ provides internal audit services to a financial statement audit client. Internal audit services may comprise an extension of the firm’s audit service beyond requirements of generally accepted auditing standards‚ assistance in the performance of a client’s internal audit activities
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Code of Ethics When face with major problems and dilemmas in management accounting and financial management practitioners look to the "standards of ethical conduct for practitioners of management accounting and financial management. While looking at ethical standards one has to look at four different areas they are competence‚ confidentiality‚ integrity‚ and objectivity. These four areas are the backbone of what management accounting and financial management are made. When faced a possible violation
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Code of Ethics Accountants are expected to not only work for their clients but also for the general public. They are trusted to do the accounting work of their employers correctly and according to laws and regulations. While errors cannot be prevented completely‚ they should not be making errors knowingly. Especially if the errors are in the company’s favor‚ it could be considered fraud. Integrity Accountants should always be honest in their job because many people are relying on them. As
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Code of Ethics Mission Statement The purpose of this document is to clearly and simply state the companies expectations‚ outline acceptable behavior and present options for asking questions and voicing concerns. We expect concern and respect for others‚ trustworthiness and honesty‚ fairness and accountability‚ the common values of society to be implemented while employed at SKR Oil Company. This code must be applied through all employees and officers of this company which includes outsiders
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Find an article in the University Library about the Sarbanes-Oxley Act. Post a reference consistent with APA guidelines for the article so all students can locate it. What does the article tell you about the purpose of Sarbanes-Oxley and about the responsibility of corporations? After reading this article‚ I can tell you I learned a great amount of information regarding the Sarbanes-Oxley Act (SOX). The SOX of 2002 is a blend of two separate bills backed by Democratic Senator Paul Sarbanes and
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