Search results
Results from the WOW.Com Content Network
Joseph Edmund Sterrett outlined the debate and issues in setting up a Code of Professional Conduct in his address to the annual meeting of the American Association of Public Accountants in 1907 [2] The earliest "official" version of the code of professional conduct among American accountants was issued by the American Institute of Accountants on April 9, 1917.
Based on global quality standards for ethics and performance, CGMA designees are considered experts with credibility of advanced proficiency in finance, operations, strategy and management. [21] The institute offers a number of scholarships for high school students, undergraduate, and graduate students, and working professionals. [22]
Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent ...
Organizations in the United States involved in setting standards for certification include the American National Standards Institute (ANSI) and the Institute for Credentialing Excellence (ICE). Many certification organizations are members of the Association of Test Publishers (ATP).
It supports four independent standard-setting boards, which establish international standards on ethics, auditing and assurance, accounting education, and public sector accounting. It also issues guidance to professional accountants in small and medium business accounting practices.
Accounting Standards Committee of Germany (ASCG, in German: DRSC) [4] India. National Advisory Committee on Accounting Standards with the aide and advice of Institute of Chartered Accountants of India and Institute of Cost Accountants of India; Iran. Accounting Standards Board [5] Malaysia. Malaysian Accounting Standards Board [6] Malta ...
The International Ethics Standards Board for Accountants (IESBA) develops and promotes the International Code of Ethics for Professional Accountants (including International Independence Standards). The IESBA also supports debate on issues related to accounting ethics and auditor independence.
The National Board for Professional Teaching Standards (NBPTS) is a nonpartisan, nonprofit organization in the United States. Founded in 1987, [ 1 ] NBPTS develops and maintains advanced standards for educators and offers a national, voluntary assessment, National Board Certification, based on the NBPTS Standards.