Law & Ethics


Update on Commissions and Contingent Fees
 

Update on Commissions and Contingent Fees

Posted: July 31, 2017
Even though it has been almost 30 years since these rules changed in New Jersey, there is still a healthy fear of commission and contingent fee arrangements among the state’s CPAs. Here are some recent changes and major issues to be aware of.

Is it Safe to Talk After You Walk?
 

Is it Safe to Talk After You Walk?

Posted: April 19, 2017
Choosing to leave an employer is never easy, but that becomes more complicated when you leave for an employer's unethical actions. This article discusses how one individual handled the situation.

Recent Ethics Rulings
 

Recent Ethics Rulings

Posted: March 30, 2017
Since the codification of the AICPA Code of Conduct was issued in early 2014, the AICPA has released several updates, some of which are significant.

Codes of Conduct: More Than Just Rules
 

Codes of Conduct: More Than Just Rules

Posted: January 16, 2017
CPAs have not only mastered complex knowledge and skills, but are entrusted with the authority to use them appropriately. The work of a CPA is more than calculations and rule application — it is exercising judgment in an environment of right and wrong.


How Companies Set the Stage for Unethical Decisions
 

How Companies Set the Stage for Unethical Decisions

Posted: December 20, 2016
Certain work environments may encourage employees to make bad ethical choices. This article looks at five ways businesses unwittingly create toxic company cultures that lead to these types of decisions.

When Trust Fades: Gauging Client-CPA Success Factors
 

When Trust Fades: Gauging Client-CPA Success Factors

Posted: December 5, 2016
Codes of Conduct are important. Law enforcement has one. Businesses have them (or should). Even Boy Scouts of America has one. The AICPA Code of Conduct is serious business for our profession. It identifies our highest responsibility: To protect the public interest and maintain the public trust.

When You Feel Pressured to Do the Wrong Thing at Work
 

When You Feel Pressured to Do the Wrong Thing at Work

Posted: November 4, 2016
If you're put into a compromising situation at work, take some time to consider the ethical and legal issues raised before you make your next move. If possible, check with others and explain your concerns to them as you move forward.

Is It Time for Value-Centered Accounting?
 

Is It Time for Value-Centered Accounting?

Posted: October 10, 2016
There are many schools of thought on the best ways to make ethical decisions. In this article, take a look at a few and see how a value-centered approach can work well for accountants.