Research on CPAs Professional Ethics in Our Country
|School||Jiangxi University of Finance|
|Keywords||CPA Professional Ethics Traditional Moral Culture International Experience Improvements Realization|
The professional ethics of Certified Public Accountant (hereafter’CPAs’) refers to the use of general moral conduct concepts in CPA profession, and it’s conduct rules which each member of CPAs profession should comply with. Its nature is the means by which CPAs can show their ability to be trusted. Though there is much difference between ethics and accounting laws, they complete each other. We should pay the same attention to them so as to uphold and ensure the normal development of CPAs profession.Professional ethics also show the succeeding character of general morality. Our traditional ethics can be traced back to ancient times and be erudite. If we learn from it, we will build up CPAs ethics standards better. The theory of human nature of Xunzi should be considered as hypothesis in value field, so that people will further recognize the necessity of strengthening CPAs professional ethics to hold back the "evil" side of human nature especially during the shift of economic model. In addition, evil human nature results in the failure of empty preaching. So we must turn "Appeal to conscience" to "Based on rules". The opinions on the relationship between morality and benefit of Mohist School give us some enlightenments to promoting CPAs ethics: CPAs must uphold justice, and they should "get interests by keeping justice" while pursuing material benefit. Moreover, CPAs legitimate benefit should be satisfied in order to form noble professional ethics. "Humanity" of Confucianism is the soul of Confucian School, which is meaningful specially in rebuilding the faith of CPAs profession.CPAs profession originates from the Western, so their ethics standards have already been perfect. In the chapter 2 of the thesis, we briefly introduce the conduct ethics rules of IFAC, AICPA, ASCPA, CAJEC. Then by comparison and analysis, we’re able to find the general characters, in which the suitable parts will enrich and develop CPAs professional ethics in China.Since our CPAs profession resumed, CICPA has issued three documents one after another: "Rules of Professional Conduct for Chinese CPAs Profession" (try-out), "Basic code of CPAs Professional Ethics in China", "Guide to Professional Conduct for Professional CPAs in China". Based on such files, the process of Our CPAs professional ethics construction can be divided into four stages. At present, the last two documents are put into effect. However, some problems existed in CPAs conductsshow that the build-up of our CPAs professional ethics should still be strengthened. The deficiency of the standards of CPAs professional ethics is one of the important facts, so we must improve on-going standards by learning from international experience and absorbing Chinese traditional culture. In chapter three, we advise that the frame of our CPAs professional ethics should be rebuilt, including four levels: Objectives, Fundamental Principles, Specific Rules, Interpretation of Rules. In this system, "Integrity, Objectivity and Independence, Professional Competence and Due care, Piety, Fair Competition" is considered as principles. As for specific rules, we can improve "Guide to Professional Conduct" by adopting international experience and considering the practical condition of our country to form the proper moral codes, including Independence, the Settlement of Moral Conflict, Professional Competence and Due Care, Confidentiality, Fees and Commissions, Takeover of Audit Business of Preceding CPA, Advertisements, Solicitation and Propagation.Once a set of practical, perfect Standards of Ethical Conduct for CPAs has been established, how to realize it is also crucial. The last part of the thesis briefly introduces three ways. By strengthening regulation of CICPA, making use of mass media, and enlightening people’s conscience, our standards of ethics for CPAs will be effective and the level of CPAs professional ethics will be improved.