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Ethical Standards Of The Accounting Profession, John L. Carey, William O. Doherty

AICPA Professional Standards

To call this book a revision of John L. Carey's Professional Ethics of Certified Public Accountants, published in 1956, is an understatement requiring some explanation. It is true that the current version, like its predecessor, has three main parts and eleven chapters. A glance at the table of contents will reveal that many of the same subjects are again being dealt with, and in substantially the same order. In short, the plan of the older book has been retaineda plan which emphasizes general ethical principles as guides to practitioners in determining the proper course to follow in specific circumstances. But …