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A core text for undergraduate/graduate-level courses in professional ethics; a supplement for intermediate/advanced-level accounting; or core text in professional practice seminars courses.
Innovative in perspective, this text explores the non-technical dimension of the profession of accountancy and the duties and responsibilities assumed by its practitioners — specifically by certified public accountants (CPAs). Part I provides an orientation to the profession; Part II explores the legal, regulatory, and social environments in which the CPA practices — and their problems and challenges; Part III focuses on the traditional and the evolving market-drive services provided by CPAs; and Part IV surveys future trends and challenges.
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