professionalethics(英文版)(ppt47頁)-資料下載頁
2025-02-24 22:53本頁面
【正文】 relieve auditor from obligations to follow rules 202 and 203。 . disclose GAAP departures in report. ? Responses to subpoena no client attorney privilege in most states ? Responses to peer and quality reviews ? Responses to ethics mittee inquiries 4 40 Rule 302 Contingent Fees ? Cannot perform any attest function or tax return preparation based on contingent fees ? It impairs objectivity if your paid on the oute of the service 4 41 Rule 501 Acts Discreditable ? Should not do any of these: ? Withhold client’s books for nonpayment ? Practice discrimination ? Failure to follow government standards where applicable ? Making or allowing others to make falsehoods in financial statements 4 42 Rule 502 Advertising and Other Forms of Solicitation ? No misleading advertising ? No promises to get refunds or judgments for client ? No estimated fees when they are likely to cost more 4 43 Rule 503 Commissions and Referral Fees ? Commission or referral for remending a product or service ? No missions or referrals allowed ? For audit, review, pilations or examination clients ? Impairs independence ? CPA must disclose fees if they are permitted。 not doing above services 4 44 Rule 505 Form of Practice and Name ? Can’t be misleading ? Can use past owners names ? Can’t say Member of AICPA unless all owners are members 4 45 Enforcement of Ethics ? AICPA and state societies Joint Ethics Enforcement Program (JEEP) hear plaints ? Outes – acquit ? Admonish put in CPA letter ? Suspend from anizations for up to two years or expel ? Felony judgment automatic expulsion. 4 46 State Boards ? Own ethics rules that follow the AICPA. ? Violators could be admonished, suspended or lose their license to practice. ? SEC and IRS violations could cause financial penalties and or jail time. 4 47 End of Chapter 4 4 48 演講完畢，謝謝觀看！
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