Code of Ethics

Code of ethical motive Week 5 University of Phoenix BUS421 Deborah Gronet 04/20/2009 Code of Ethics Week 5 The California Board of Accountancy (CBA) defines their mission as to protect the public welfare, particularly consumers, by ensuring that only satisfactory persons and firms are licensed to practice public accountancy and that inhibit standards of competency and practice, including ethics, objectivity, and independence are established and enforced. (California circuit card of accountancy, 2009) This mission statement is the foundation for protecting consumers from accounting blind and is the stepping stone for the CBAs by laws and requirements which will be discussed. denomination 1.5 section 5063.3 of the CBA defines the accountant thickening privilege as: (a) No confidential information obtained by a licensee, in his or her professional capacity, concerning a client or a potential client shall be disclosed by the licensee without the written authorization of the client or potential client, except the following: (1) Disclosures do by a licensee in compliance with a subpoena ad testificandum or a summons enforceable by hallow of a court.

(2) Disclosures do by a licensee regarding a client or prospective client to the outcome the licensee reasonably believes it is inevitable to maintain or defend himself or herself in a legal proceeding initiated by the client or prospective client. (3) Disclosures made by a licensee in response to an positive inquiry from a federal or state government regulatory agency. (4) Disclosures made by a licensee or a licensees duly authorized representative to another licensee in connecter with a proposed sale or merger of the licensees professional practice. (5) Disclosures made by a licensee to either of the following: (A) Another licensee to the extent necessary for purposes of Professional consultation. (B) Organizations that provide professional standards review and... If you regard to get a full essay, order it on our website: Orderessay

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