Code of Professional Conduct
Because of recent financial disasters in the news, the board of directors of your company decided that they wanted to ascertain that the organization’s code of ethics was appropriate and in agreement with the Code of Professional Conduct (CPC) as adopted by the American Institute of Certified Public Accountants (AICPA). Therefore, you have been asked to provide this assurance with a report to the CFO of your organization.
Create a report of 3–5 pages including the following:
- Review the 6 principles in the AICPA’s CPC.
- State what you assess to be the primary purpose of each of the 6 principles.
- Analyze the codes of conduct of at least 3 major public U.S. companies.
- Include citations for each of these companies’ codes of conduct.
- Identify connections and relationships of the principles included.
- Explain how the 6 principles relate to those identified in your analysis of the codes of conduct of the 3 chosen companies.
- Prepare a recommended list of at least 7 essential elements that must be included in your organization’s code of conduct based on your analysis and assessment.
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