摘要
The Chinese Institute of Certified Public Accountants(CICPA) issued revised Professional Ethic Code(PEC) in October 2009 to tighten the existing ethical requirements in wake of the global financial crisis in 2008.The recent revision of the Code is emphasized on harmonizing with international standards in terms of basic principles and essential procedures.Compared to China,U.S.has established a relatively comprehensive system of professional ethics standards and wedged it in to the accounting curriculum.This paper analyses the differences of code of professional ethics between China and U.S.in order to find some elements,which are helpful to the development of Chinese Professional Ethic Code as well as the Certified Public Accountant(CPA) profession.
The Chinese Institute of Certified Public Accountants(CICPA) issued revised Professional Ethic Code(PEC) in October 2009 to tighten the existing ethical requirements in wake of the global financial crisis in 2008.The recent revision of the Code is emphasized on harmonizing with international standards in terms of basic principles and essential procedures.Compared to China,U.S.has established a relatively comprehensive system of professional ethics standards and wedged it in to the accounting curriculum.This paper analyses the differences of code of professional ethics between China and U.S.in order to find some elements,which are helpful to the development of Chinese Professional Ethic Code as well as the Certified Public Accountant(CPA) profession.
出处
《中国城市经济》
2011年第21期311-312,共2页
China Urban Economy
