the accounting field‚ the American Institute of Certified Public Accountants (AICPA) maintains and enforces a code of professional conduct for public accountants. By adhering to the code‚ accounting professionals assume an obligation of "self-discipline above and beyond the requirements of laws and regulations" (AICPA‚ 2006‚ para. 8). The duties placed on accounting professionals by the code of ethics require "professional competence‚ confidentiality‚ integrity‚ and objectivity" (Bookrags‚ 2006‚ para
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broken down by their teams which they refer to as governance. Of this team you have‚ the executive committee‚ executive compensation committee‚ audit committee‚ finance committee and corporate governance committee. According to their corporate governance they claim‚ "As part of our governance practices‚ we are committed to high standards of ethics‚ which are reflected in our Associate Global Code of Conduct‚ Code of Ethics for TJX Executives‚ Director Code of Business Conduct and Ethics‚ and Corporate
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Case study one is in breach of the code of conduct policy. This policy outlines the standards of professionalism and behaviours expected to be upheld by all employees of the DET whether employed on a permanent‚ causal or part time basis (DET‚ Code of Conduct Policy‚ 2014‚ p.4). According to the Code of Conduct policy‚ duty of care must be applied to all activities and functions conducted by DET employees (p. 23). In this scenario‚ The casual teacher has not considered or assessed the issues associated
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AICPA Code of Professional Conduct Name Course Date Instructor’s Name The American Institute of Certified Public Accountants (AICPA) code of professional conduct has more than 350‚000 certified public accountants belonging to the association. Since the majority of them belong to the association‚ the AICPA code of professional conduct is often used to discuss the ethical obligations in accounting. “There are six principles that make up the AICPA code‚ which include: responsibilities‚ the
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the CEO of the Cheesecake Factory Incorporated based in Philadelphia‚ I would like to touch base on our code of conduct which outlines many different key areas for employees and employers. However‚ I wanted to stress some particularly significant points to discuss and review‚ with all members of Cheesecake Factory Incorporated. First off‚ I would like to touch on part B of section 2 under YOUR RESPONSIBILITIES - ‘Compliance with Laws’‚ particularly‚ our laws relating to sexual harassment‚ drug
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Code of Professional Ethics and Conduct Integrity and Objectivity According to the American Institute of CPAs (AICPA) Code of Professional Conduct‚ Section 102 is Integrity and Objectivity. Rule 102 states that “in the performance of any professional service‚ a member should maintain objectivity and integrity‚ shall be free of conflicts of interest‚ and shall not knowingly misrepresent facts or subordinate his or her judgment to other” (http://www.aicpa.org). Mr. John Irwin made materially
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ETH/376 Accounting Ethics and Professional Regulations Week One Assignment – AICPA Code of Professional Conduct AICPA Code of Professional Conduct The AICPA Code of Professional Conduct represents the principles that “are based on the values of the profession and the traits of character that enable CPA’s to meet their obligations to the public” (Mintz & Morris‚ 2011). The AICPA Code of Professional Conduct has six essential principles to guide them in the performance of their profession
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All employees‚ middle managers and directors of the Company must respect our traditional code of conduct to ensure that all our business units behave and act in a consistent manner from ethically and legally. The Code of Conduct is the basis for the comprehensive and ongoing compliance of all corporate policies and procedures‚ in an open relationship among colleagues‚ which contributes to good business conduct‚ and a lasting positive perception of the integrity of our employees. Being considered as
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viewing the codes of conduct for each business‚ I noticed that they contained similar rules and regulations. Some of the rules that they all have in common is to have integrity‚ be honest‚ support the environment‚ and to be aware of the government laws. These businesses also have many differences as well. For the first business‚ the Hershey Company mainly focuses on their commitment with their employees‚ consumers‚ marketplace‚ stockholders‚ and the global company. This code of conduct contains good
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1 NAEYC Code of Ethical Conduct Revised April 2005 POSITION STATEMENT naeyc Code of Ethical Conduct and Statement of Commitment Revised April 2005 A position statement of the National Association for the Education of Young Children Endorsed by the Association for Childhood Education International Adopted by the National Association for Family Child Care Preamble NAEYC recognizes that those who work with young children face many daily decisions that have moral and ethical implications. The NAEYC
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