Principles of Professional Conduct: The Principles of Professional Conduct section of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct is comprised of a preamble and six articles. These six sub sections are entitled: Responsibilities, the Public Interest...

Accountants traditionally have been historians, recording what the company did and then comparing it to previous years. Now the Internet and the new economy are transitioning business into real time. It is more important for them to know what will happen tomorrow than it is for them to know what hap...