haku: @author Snyder, L. A. / yhteensä: 2
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| Tekijä: | Snyder, L. A. |
| Otsikko: | Streamlining Ethics Enforcement |
| Lehti: | Journal of Accountancy
2003 : AUG, VOL. 196:2, p. 51-56 |
| Asiasana: | ETHICS ACCOUNTING ANALYTICAL REVIEW |
| Kieli: | eng |
| Tiivistelmä: | The AICPA'S ethics enforcement process must be swift and open to outsiders' scrutiny if the profession hopes to maintain public confidence. If a state board of accountancy suspends, revokes, withdraws or cancels a member's certificate, permit or license to practice public accounting, the AICPA automatically suspends or terminates his or her membership, as in the current process. But if the state board instead metes out any other disciplinary or remedial sanction or penalty, the PEEC then investigates the member. On average, that takes roughly 18 months. The AICPA is proposing that, in such cases, it automatically discipline the member instead of conducting another investigation. |
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