Big Four Accounting Firms - example of Ethic Violation Issues

1. AICPA Code of Professional Conduct

Go to the AICPA.org Website, locate the AICPA Code of Professional Conduct, and read the following sections:

ET Section 101 - Independence .01 Rule 101 - Independence .02 101-1 - Interpretation of Rule 101

https://us.aicpa.org/research/standards/codeofconduct

Note from Professor:  You can download a 2014 version and see this under Part 1.

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2. Case study: Big 4 Acct Firms Ethics Violations. An example you might use:

 Search for Big 4 Ethics violations for examples.   You will need to select the most appropriate. 

 Also, search for ethics news relating to other major accounting firms (KPMG, Ernst & Young, Deloitte). What do you learn from your search?

Post comments on the victims of the ethics violations and, separately, the concept of internal control.

Your post should be several paragraphs long and address the above questions or topics.