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In: Business and Management

Submitted By hkang0523
Words 1028
Pages 5
Concerning Joe Accountant, he should be found violating article of AICPA’s Code of Professional Conduct by the Joint Trial Board and should receive a revoking of his CPA credentials by the Board as punishment.

At the issue Joe Accountant is whether or not violated article of AICPA’s Code of Professional Conduct, Joe found out the unethical and illegal actions taken by his superior, John Boss, and his client, Barbara Doctor, during his attest performance; However, He did take the proper action to address his findings and failed to prepare an amended tax form for Barbara’s 2011 taxes. As John ordered Joe to do before John left the firm, Joe did destroy material audit records.

According to AICPA’s Code of Professional Conduct, members of the AICPA are responsible for the rules addressed in the Code. Joe Accountant’s actions should be considered under the following rules:

Article II (The public interest): “members should accept the obligation to act in a way that will serve the public interest, honor the public trust…”

Article III (Integrity): “to maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity.”

Under the section of Subordination of Judgment, “the Code provides a three-step procedure so that members may rest assured that they have not improperly subordinated judgment.” (The Ethical and Legal Environment of Accounting, 2-4) The three steps are summarized as:
1. Consider if acceptable alternative is posted without material misrepresentation after appropriate research and consultation.
2. Make concerns known to higher internal authorities, keep documentation
3. Consult legal counsel and prepare for exit.

Regarding Joe Accountant’s behavior during the event described in this case, Joe Accountant violated the Article II of The Public Interest and Article III…...

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