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Ethics

Ethics is the bedrock of being a CPA.

We have professional standards for tax services, audits, and consulting work. But if we are not honest, it does no good. That’s why the American Institute of Certified Public Accountants spends so much time on ethics, including independence standards. 

CPAs can only perform attest services if they are independent, with one exception: compilations can be performed but the independence impairment must be communicated in the report. 

So CPAs examine their relationships with potential new clients and with existing clients before they make acceptance or continuance decisions. 

The AICPA’s Code of Conduct provides guidance for CPAs in making ethical decisions. 

CPA Ethics
Accounting and Auditing

CPA’s Ethics: Four Questions for Better Decisions

In this article, I address CPA’s ethics and the benefits of making good decisions. Men are alike in their…

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Hosting Services
Auditing

Watch Out! Hosting Services Can Impair Your Independence

As of July 1, 2019, hosting services impair independence, so says the AICPA. And most firms are providing hosting…

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AICPA Code of Conduct
Auditing Preparation, Compilation & Review

AICPA Code of Conduct

In this post, I provide information about accessing the AICPA Code of Conduct and the Plain English Guide to…

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Charles Hall

Charles Hall

I am a practicing CPA. I have primarily audited governments, nonprofits, and small businesses for the last forty years.

My sweet spot is governmental and nonprofit fraud prevention. I am the author of (1) Journal Entries Made Easy,  (2) The Little Book of Local Government Fraud Prevention, (3) Preparation of Financial Statements & Compilation Engagements, (4) The Why and How of Auditing, and (5) Audit Risk Assessment Made Easy. I frequently speak at continuing education events.

I consult with CPA firms, assisting them with auditing and accounting issues. Contact Charles

More About Me
  • Books
  • Media
  • Topics
Book: Journal Entries Made Easy, an Introduction to Accounting
Book: The Little Book of Local Government Fraud Prevention
Book: Preparation of Financial Statements & Compilation Engagements
Book: Audit Risk Assessment Made Easy: Seeing What Others Miss
Book: The Why And How Of Auditing: Auditing Made Easy
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