Ethical Climate

/in /by

What are examples of ethical climates in the accounting discipline?

  • Continuing education requirements for certified accountants – state specific licensures and rules
  • Certified Managerial Accounting – standards
  • CMA Code of Conduct
  • IMA Code of Conduct
  • Auditing practices
  • AICPA – Code of Conduct
  • Internal Auditing practices
  • Government regulations – SOX
  • Climates to prevent insider trading
  • Cultural influences to ethical climates in accounting
 
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