Summary Of Belk References The Code Of Conduct
327 Words2 Pages
Belk provides a great response to each question. In the report, Belk references the Code of Conduct where it says a member in public “should” be independent in fact and appearance when providing auditing and other attestation services (Duska, Duska, & Ragatz, 2011, p. 87). Where as the should portion is usually referred to as a suggestion, Lisa Snyder says that, unlike everyday usage, any ethics rule that says “a member should” is a requirement within the Code of Conduct (Zeune, 2012). Because of this viewpoint, the CPA should maintain their independent view but the Code of Conduct has made a ruling for those who are owed fees. Rule 1.230.010.01 says, “The existence of unpaid fees to a covered member for professional services previously