8. Ethics in the Accounting Profession.
Accountants are often able to access financial data they can manipulate for their own gain such as income and cash flow statements. To stop these kinds of events, a variety of associations that represent certified accountants, such as the AIPCA established an organization known as the ethical code that govern the accountant profession. According to Merriam Webster, ethics is the field that studies moral obligations and duties as well as the distinction between good and bad. In the United States, the Association of International Certified Professionals in Accounting (AICPA) is an American organisation with the aim of regulating the accounting industry (Scalia 2022). To prevent accounting professionals from using financial data in a fraudulent manner various accounting authorities have established rules of conduct known as accounting ethics. Each accountant is required to follow a set standards known as accounting ethics, which include professionalism and integrity. They also address requirements for auditing both employers as well as anyone who manages financial data, such as auditors. Co
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