Guidance and News Articles

GUIDANCE

Texas State Board of Public Accountancy -
Professional Rules of Conduct [ Internet version ] [ Printer friendly .PDF ]

AICPA Professional Ethics: Resources & Tools

Antifraud & Corporate Responsibility Resource Center

* 2008 Update AICPA Plain English Guide to Independence (.PDF)

Ethics Decision Tree For CPAs in Business & Industry (.PDF)

Ethics Decision Tree for CPAs in Government

Guidance on Understanding and Implementing Rule 101-3 – Independence snd Non-Attest Services

Independence Issues - Providing Non-attest Services to Attest Clients

OTHER RESOURCES

Open Compliance and Ethics Group – A not-for-profit entity that helps organizations drive performance by enhancing corporate culture and integrating governance, risk management, and compliance processes.

Institute for Global Ethics

Ethics Resources – Center for Leadership Development & Research, Stanford University

NEWS ARTICLES

In the Game of Business, Playing Fair Can Actually Lead to Greater Profits
Reprinted with permission from Knowledge@Wharton

Are Overconfident Executives More Inclined to Commit Fraud?
Reprinted with permission from Knowledge@Wharton

Soc Gen: The Case for Culture Risk Management

Teaching the Moral Leader (HBS Working Knowledge)

CFOs Want Separation of CEO and Chairman

Corporate Gatekeepers Must Stand Up to Executives

Research Examines Business Ethics, SOX Connection

Fraud: The Human Factor (.PDF)

IFAC Issues Guidelines for Ethics, IT in Accounting Programs

When Is Stealing Ethical?

The End of Ethics? Going Beyond Compliance Requirements

Lead, Follow or Get Out of the Way

Whistle-blowers Never Win

Less Patience for Executive Misdeeds

The Link Between Ethics and Innovation

What Hewlett-Packard's Spying Scandal Tells Us about the Limitations of Corporate Boards
Reprinted with permission from Knowledge@Wharton

Spain Makes a Stand against Financial Scandals
Reprinted with permission from Knowledge@Wharton

The Conthe Code: Angel or Devil?
Reprinted with permission from Knowledge@Wharton

Promoting Ethics-Related Actions Through Training

Ethical Cultures Need Straight Talk

Steps to Creating an Ethical Culture

IFAC Proposal Targets Auditor Independence

To Thine Own Self Be True

IFAC Issues Guidance for Developing Conduct Codes

Companies Invest in Financial Integrity Training

Down the Road to Integration

Ethics Training Becoming Standard Practice

Linking Strong Moral Principles to Business Success (.PDF) Reprinted with permission from Knowledge@Wharton

Winners Never Cheat: Lessons for Today's Business Leaders (.PDF) Reprinted with permission from Knowledge@Wharton
Study: Ethics Training Absent in Two-Thirds of Companies

Workers Say Discussion of Ethics Isn't Encouraged

Is a BlackBerry an Ethical Risk?

When the Boss Trumps Internal Controls (Feb. 2006)

Creating an Effective Compliance Program

Acts Discreditable (.PDF)

Have You Impaired Your Independence by Performing Non-attest Services for Your Attest Clients? — Professional ethics Q & A on how the rules apply to the performance of bookkeeping services. (.PDF)

More Talk, More Action — A changing role for corporate boards and CPAs.

Speaking In Code — Learn what TSCPA's Professional Ethics Committee does and how it all works. (.PDF)

The CPA's Taxes and the Code of Ethics

Ethics and Fraud in Business: Cases and Commentary