Acc 375 Accounting Ethics and Professional Regulations Essay

2138 Words May 19th, 2015 9 Pages
ACC 375 Accounting Ethics and Professional Regulations

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ACC 375 Week 1 Assignment Understanding Ethics Matrix

Resource: Understanding Ethics Matrix located on the student website

Complete the Understanding Ethics Matrix by writing a short paragraph for each theory by considering the following:

• Give a brief summary of each theory.

• Identify the history and major proponents or theorists of each theory.

• Define the terms utility, justice, and liberty under each theory.

• Describe how each theory advocates the distribution of resources.

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At this point, the company is unsure of what this act really means and how it might affect them.

Create a 1,050- to 1,400-word training manual to introduce the Sarbanes-Oxley Act and describe its implications to the company. Create your training manual in the Microsoft Office® format of your choice, such as Word®, Publisher®, or PowerPoint®. If you opt to use PowerPoint®, include comprehensive speaker notes.

Research using your textbooks and at least two outside sources.

Include the following information:

• The reasons the act was brought forth and the role of accounting in making ethical decisions

• The current U.S. accounting rule-making bodies (FASB, SEC and PCAOB) and their influence regarding this act

• The documentation standards that the company must adopt to be in compliance with the act

• The changes required to hold management accountable for ensuring that internal controls function properly

Format your assignment consistent with APA guidelines.

DQ1: Explain the differences among the Financial Accounting Standards Board (FASB), the Securities and Exchange Commission (SEC), and the Public Company Accounting Oversight Board (PCAOB).

DQ2: What concepts of independence and integrity mean to the accounting profession?

DQ3: According to the AICPA Code of Professional Conduct, what does it mean to serve the public

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