Code Of Ethics For Certified Public Accountants

Certified Public Accountant is becoming one of the most important parts among all kinds of mediatory agencies. Honesty is seemed more and more important in present environment. Therefore, the construction of Profession Morality Criterion of CPA becomes urgent during the period of socialism modern construction. The research and the initiation of Profession Morality Criterion of CPA relates to the trust of the public to this profession. Furthermore, it relates to the existence and the development of the profession, and to the market economics running order and quality. So the research of Profession Morality Criterion of CPA is a big problem needing to be solved immediately.When Chinese economics change from traditional Planning Economics to present Modern Economics, it has brought big challenges to the Profession Morality Criterion of CPA. And at the same time, so many crimes resulted from profession morality have occurred. The reason are various and complex. This article expounds the topic from inner and outer, subjective and objective aspects. It analyses the profession immorality of CPA from the accountancy and the property rights angle, combining the economic theory. This article will demonstrate the phenomenon from six aspects: Introduction; Summarization of profession; Background of the problem of profession honesty of CPA; Origin of profession immorality of CPA; Suggestions of the construction of profession morality criterion; Conclusion.Main conclusion: Strengthening the independence of CPA's operation; Strengthening the self-discipline of CPA; Strengthening the governmental supervision; Consummating the justice system; Enhancing the operation capacity of the CPA..