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Essay / Research Paper Abstract
5 pages in length. Ethical issues are always of importance in all walks of life, but to a Certified Public Accountant ethics are a daily concern of the industry. This paper focuses on the ethical issues of a CPA preparing tax forms for a client. Explains the concerns about the future considerations for this area. Includes information from the Professional Code of Conduct for Accountants. Bibliography lists 5 sources.
Page Count:
5 pages (~225 words per page)
File: D0_JGAethtx.doc
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Unformatted sample text from the term paper:
The Professional Code of Conduct for Certified Public Accountants states: Rule 102-Integrity and objectivity. In the performance of any professional service, a member shall maintain objectivity and integrity,
shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others. [As adopted January 12, 1988.] Interpretations under Rule 102-Integrity
and Objectivity .02 102-1-Knowing misrepresentations in the preparation of financial statements or records. A member who shall be considered to have knowingly misrepresented facts in violation of rule 102 [ET
section 102.01] when he or she knowingly- a. Makes, or permits or directs another to make, materially false and misleading entries in an entitys financial statements or records shall be
considered to have knowingly misrepresented facts in violation of rule 102 [ET section 102.01]; or b. Fails to correct an entitys financial statements or records that are materially false
and misleading when he or she has the authority to record an entry; or c. Signs, or permits or directs another to sign, a document containing materially false and
misleading information. According to the participants in a survey of one thousand tax accountants, the most challenging ethical issues were "misrepresentation or concealment of limitations in the tax
accountants abilities to render services, failure to determine the accuracy of the clients oral or written representations, failure to pinpoint the needs of the client and determine the services that
satisfy these needs, and undue dependence on tax returns and work papers from the previous years" (Yetmar 28). It has long been known by professional income tax accountants that not
only must they have a specialized knowledge of the federal income tax laws, but they must adhere to a high level of ethical professionalism as well. Especially in the
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