Ppt Group 3.pptx

PROFESSIONAL ETHICS

MEMBER OF GROUP 0 Jasmine Dio 1

0 2 0 3

Pramesti Noviyanti Ardhani 11170820000099 Nanda Akbardin Rais J 11170820000103

11170820000097

Section Break

LEARNING OBJECTIVE

TOPICS JOINT TRIAL BOARD

GENERAL ETHICS PROFESSIONAL ETHICS

ETHICAL PRINCIPLES

RULES OF CONDUCT

THE AICPA CODE OF PROFESSIONAL CONDUCT

REGULATORY ENFORCEMENT

WHAT IS ETHICS?

“

Ethics can be defined broadly a set of moral principles or values. Each of us has a set of values even though we may not yet believe it in reality.

GENERAL ETHICS General ethical framework for making decision.

Contents Here You can simply impress your audience and add a unique zing and appeal to your Presentations.

Contents Here You can simply impress your audience and add a unique zing and appeal to your Presentations.

Contents Here You can simply impress your audience and add a unique zing and appeal to your Presentations.

PROFESSIONAL ETHICS Continues education and life long learning Competition Integrity Align with broad business issues Objectivity

THE AICPA CODE OF PROFESSIONAL CONDUCT

AICPA Professioal Ethichs Team Composition of the AICPA code of ethics Code Difinitions

ETHICAL PRINCIPLES OBJECTIVITY AND INDEPENDENCE

RESPONSIBILITIES

DUE CARE

THE PUBLIC INTEREST Contents Here

SCOPE AND NATURE OF SERVICES

INTEGRITY

RULES OF CONDUCT 101

Independence

302

Contingent Fees

102

Integrity and Objectivity

501

Acts Discreditable

201

General Standard

502

Advertising and Other Forms of Solicitation

202

Complience with Standard.

503

Commissions and Referral Fees

203

Accounting Principle

505

Forms of Organization and Name

301

Confidential Client Information

REGULATORY ENFORCEMENT PROCEDURE OF JOINT ETHICAL ENFORCEMENT

PROCEDURE OF JOINT TRIAL BOARD

AUTOMATIC DISCIPLINE PROVISIONS

SPAP (Standard of Public Accountant Professionals)

SA 200

Integrity Objectivity

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Professional Competence and Due Care You can simply impress your audience and add a unique zing and appeal to your Presentations.

Confidentiality Profesional Behavior

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