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Does the accounting field have a national or global code of ethics?

Does the accounting field have a national or global code of ethics?

  • Answer:

    Yes it has a national code of ethics. Every year my father-in-law and my friend and sister-in-law (all CPA's) have to get recertified in their field. They have to abide by the ethics of their field and can lose their certification as CPA's if they don't.

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All accountants in the US are required to follow the Generally Accepted Accounting Principles, which help guide ethical decisions. These principles are set up by both the Financial Accounting Standards Board, which is a private group, and the Securities and Exchange Commission, which is a government agency. There is also a group called the International Accounting Standards Board that is trying to bring all countries to the same standard.

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