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Accounting and Ethics

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Kristine A Skocich                                                November 30, 2013

Financial Accounting                                                 Assignment # 7

                                Accounting and Ethics

        Accounting and financial professionals must obey the ethical standards that regulate the kind of business they conduct, and who they will serve. Ethical standards are determined by professional accounting and finance organizations and the Financial Accounting Standards Board.  Small-business should be aware of accounting principles and general financial ethical standards so they can maintain a positive reputation for their businesses.

Ethics in Accounting is the most important but the most misunderstood in the world of business.  It is basically knowing right from wrong or doing things ethically or unethically.   The public accounting profession has relied on its reputation for integrity as justification for its professional status and privileges based on claims of acting in the public’s interest.  

        Since the Accountants are increasingly facing complex challenges in both business and professional jobs the results have put more pressure on accountants to watch there ethical behavior because of the financial scandals that happened in the early 2000’s when investors and creditors lost most of their investments that when congress passed the Sarbanes-Oxley Act of 2002 which is one of the largest laws affecting U.S Companies.   The purpose of this law is to ensure that companies are incompliance with all laws and regulations, and safeguard the company’s assets, avoid falsification of information in the financial records and make the accountably and responsible to their actions.  So many companies have committed wrong doing and because of this is why we need to have this law.

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