Academic journal article Journal of Accountancy

Another Resource for Ethics Programs. (Letters)

Academic journal article Journal of Accountancy

Another Resource for Ethics Programs. (Letters)

Article excerpt

As a 29-year member of the AICPA, I applaud the article, "Ensuring Ethical Effectiveness" (JofA, Feb. 03, page 28). The article provided valuable information about the requirements in the Sarbanes-Oxley Act for publicly traded companies to disclose whether they have adopted a code of ethics for their senior financial officers, and if not, why.

It also mentioned a New York Stock Exchange proposal that would require all companies traded on that exchange to adopt corporate guidelines and a code of business conduct and ethics for all employees. If the SEC approves this proposal, it will mean that many publicly traded companies will be searching for guidance in developing codes of ethical conduct for their employees.

CPAs may provide assistance to their corporate clients in the development of codes of conduct for employees involved in financial management. While the article identified several organizations that can help accountants charged with developing, implementing or monitoring a corporation's code of ethics, it did not discuss the Institute of Management Accountants. …

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