Leibowitz, Martin A.; Reinstein, Alan - In: Applied Economics and Finance 1 (2014) 2, pp. 65-70
The AICPA¡¯s Codification of the Code of Professional Conduct (the Revised Code), issued in June 2014, features two ¡°principle-based¡± conceptual frameworks that employ a ¡°threats and safeguards¡± approach to CPAs¡¯ ethical dilemmas. These 2014 conceptual frameworks reprise...