ACCT 498 Lecture Notes - Lecture 9: Internal Revenue Code, Circular 230, Standard Deviation
23 Feb 2017
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Assignment 2: will need to site some reference materials, ethics assignment, start as soon as possible, need to spend reasonable time on this assignment. Interested in the standard deviation more than accuracy. The management accountant must maintain an appropriate level of knowledge and skill. Follow the laws, rules, and technical standards. Prepare reports that are clear and complete based on reliable and relevant information after appropriate analysis: confidentiality. The management accountant must refrain from disclosure of confidential information except when authorized and legally obligated to do so: integrity. The management account must avoid both actual and apparent conflicts of interest and refrain from activities that would prejudice the accountant" ability to exercise ethical duties. The standard further requires that the accountant admit to professional limitations, communicate favorable and unfavorable information, and refrain from behavior that would discredit the profession: objectivity. Tax accounting: the aicpa"s statements on standards for tax services along with the treasury.
