What is the content of ethical decision making for CPAs? 10

The basic principles of CPA ethics include professional competence and due diligence, integrity, independence, objectivity and impartiality, good professional conduct and confidentiality.

Legal basis: Law of the People's Republic of China on Certified Public Accountants

Article 4 Certified public accountants shall abide by the principles of independence, objectivity, and impartiality.

Article 5 Certified public accountants shall maintain formal and substantive independence in performing auditing or other assurance services.

Article 6 If an accounting firm has an interest with a client that may damage its independence, it shall not undertake the audit or other assurance business entrusted by it.

Article 7 If a certified public accountant who performs auditing or other assurance business has an interest in the client that may damage his independence, he or she shall declare it to the accounting firm to which he belongs and recuse himself.

Specific circumstances that adversely affect the basic principles of professional ethics are as follows:

1) The members of the assurance business project team have direct economic interests in the assurance client;

2) the accounting firm is overly dependent on a client for its revenue;

3) The members of the assurance business project team have important and close business relationships with the assurance clients;

4) The accounting firm is worried about the possible loss of an important client;

5) The members of the audit project team are negotiating with the audit client to be employed by the client;

6) An agreement between the accounting firm and the client on contingent charges for the assurance business;

7) The CPA found a material error in evaluating the results of the professional services provided by the accounting firm in the past.

Principle of fault liability.

The principle of fault liability refers to the fact that the actor bears civil liability only if he is at fault, and does not bear civil liability if he is not at fault. Under the principle of fault liability, no fault means no liability, and even if a de facto tort is caused, as long as the party is not at fault, it does not have to bear civil liability. There are two forms of the principle of fault liability, one is the general principle of fault liability, and the other is the principle of presumption of fault.

CPAs should follow the following basic principles in terms of professional ethics: independence, objectivity, impartiality, professional competence and due diligence, confidentiality, professional conduct, and technical standards.

1. Independence, objectivity and impartiality.

An assurance engagement is one that provides a high or moderate level of assurance that the subject of the appraisal has complied with established appropriate standards in all material respects. Certified public accountants shall abide by the principles of independence, objectivity and impartiality when performing assurance services. Independence, objectivity, and impartiality are the three important concepts in the professional ethics of certified public accountants, and they are also the most basic requirements for the professional ethics of certified public accountants.

2. Professional competence and due attention.

3. Confidentiality. Whether a CPA can maintain a normal relationship with a client depends on the ability of both parties to communicate and exchange voluntarily and adequately, without concealing any material facts and circumstances. Only then will the CPA be able to do its job effectively. CPAs cannot issue an audit opinion if they are severely constrained by their clients and do not have a full understanding of the situation.

At the same time, the communication between CPAs and clients must be based on the confidentiality of client information. Therefore, when signing the business agreement, the certified public accountant should promise in writing to keep confidential the client information obtained in the course of performing the business. The customer information referred to here usually refers to trade secrets.

Once a trade secret is leaked or exploited, it often causes losses to customers. As a result, many countries require that a certified public accountant practising in the public domain should keep confidential information learned in the course of providing professional services, unless there is a statutory or professional disclosure authority or obligation. The CPA shall not use or disclose any relevant information without proper or special authorization.

At the same time, it should also ensure that the business assistants assisting them in their work and their accounting firms are confidential.

4. Professional conduct.

The CPA's behavior should be in line with the good reputation of the profession and must not have any behavior that damages the professional image. This obligation requires CPAs to fulfill their responsibilities to the public, clients and peers.

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1) Situations where self-interest leads to adverse impacts.

2) Situations in which self-evaluation leads to adverse effects.

3) Situations where excessive promotion leads to adverse effects.

4) Situations where a close relationship leads to an adverse impact.

5) Situations where external pressure leads to adverse effects.

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The professional ethics of certified public accountants refers to the code of conduct that certified public accountants should follow when they practice, including the standards of conduct that should be met in terms of professional morality, professional discipline, professional competence and professional responsibility.

The basic principles of professional ethics of CPAs in China include:

1) Abide by the principles of independence, objectivity and impartiality

2) maintain and improve professional competence;

3) Comply with professional norms such as independent auditing standards, and reasonably use accounting standards and other relevant national technical specifications;

4) Serve customers sincerely on the premise of safeguarding the interests of the public;

5) Maintain a good working relationship with peers and cooperate with peers;

6) Maintain professional image, and shall not engage in behaviors that may damage professional image.

Registration qualifications: Those who have passed the national unified examination for certified public accountants and have been engaged in auditing business for more than two years can apply for registration with the associations of certified public accountants of provinces, autonomous regions and municipalities directly under the Central Government.

Circumstances of non-registration: In any of the following circumstances, the Institute of Certified Public Accountants that accepts the application shall not be registered:

1. The defense does not have full capacity for civil conduct;

2. As a result of receiving a criminal punishment, less than five years have elapsed from the date of completion of the criminal punishment to the date of application for registration;

3. Receiving an administrative punishment or dismissal or higher punishment for committing serious mistakes in financial, accounting, auditing, enterprise management, or other economic management work, and less than two years have elapsed from the date of the punishment or sanction decision to the date of application for registration;

4. Those who have received the penalty of having their certified public accountant certificate revoked are less than five years from the date of the penalty decision to the date of application for registration;

Fifth, the financial department stipulates that it will not be registered.

The professional ethics of the registered Danmin accountant are as follows:

1. Abide by the principles of independence, objectivity and impartiality;

2) maintain and improve professional competence;

3. Comply with independent auditing standards and other professional disruptive norms, and reasonably use accounting standards and other relevant national technical specifications;

4. Serve customers in good faith on the premise of protecting the interests of the public in the future;

5) Maintain a good working relationship with peers and cooperate with peers;

6. Maintain the professional image, and there shall be no behavior that damages the professional image.

The businesses that CPAs can undertake are accounting consulting, accounting services, and auditing. The CPA undertakes the business, and the accounting firm where the CPA works accepts it uniformly and signs the entrustment contract with the client. Bear civil liability for the business undertaken by the certified public accountants of the firm in accordance with the provisions of the preceding paragraph.

It is related to the survival and development of the entire industry, and the professional nature of the CPA determines its great responsibility to the public. Emphasizing professional ethics can also reduce practice risks, maintain independence, achieve fairness and fairness, and better provide professional service levels. The Importance of CPA Professional Ethics Building:

From the point of view of the relationship between professional ethics and the construction of socialist morality. Strengthening the professional ethics of certified public accountants is one aspect of solidly promoting the power of socialist culture. From the perspective of the relationship between the socialist market economy and professional ethics, it is conducive to the healthy and rapid development of the socialist market economy.

The industrial system is an important link in the construction of a socialist market economy and an important guarantee for the healthy development of the market economy.

Certified public accountants shall abide by the principles of independence, objectivity and impartiality, and certified public accountants shall maintain formal and substantive independence in the performance of audit or other assurance services. There are many professional ethics that CPAs should abide by, such as: 1. CPAs should abide by the principles of independence, objectivity and impartiality.

2. Certified public accountants shall maintain formal and substantive independence in the performance of audit or other assurance services. 3. If an accounting firm has an interest in a client that may damage its independence, it shall not undertake the audit or other assurance business entrusted by it. 4. If a certified public accountant who performs audit or other assurance business has an interest in the client that may damage his independence, he or she shall declare to the accounting firm where he or she is located and recuse himself/herself.

5. Certified public accountants shall not concurrently engage in or concurrently hold other businesses or positions that are incompatible with the auditing or other assurance services they perform. 6. When performing business, certified public accountants should seek truth from facts, not be swayed by others, and should not affect their analysis, judgment and objectivity due to their personal likes and dislikes. 7. Certified public accountants shall be honest, honest and impartial to all interested parties when performing their business.

As a certified public accountant holder, you should adhere to the correct professional values, comply with the requirements of professional ethics, maintain a correct professional attitude, and be a qualified certified public accountant who respects the law and abides by the law.