This work ACC 375 Week 2 Discussion Questions contains:
Explain the differences among the Financial Accounting Standards Board (FASB), the Securities and Exchange Commission (SEC), and the Public Company Accounting Oversight Board (PCAOB).
What do the concepts of independence and integrity mean to the accounting profession?
According to the AICPA Code of Professional Conduct, what does it mean to serve the public interest? Provide a recent example from a news article addressing an instance in which someone was working in their self interest rather than the public interest.
The SEC and the PCAOB place restrictions on 14 different types of non-audit services in an effort to guarantee the continued independence of accounting firms. What are three of these services? Why might there be a restriction imposed?
How has the Sarbanes-Oxley Act affected professional independence among accountants?
Distinguish between the ethical standards of CPAs and non-CPAs. Which services might CPAs be able to perform that non-CPAs are unable to perform?
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