The Research On Problems Associated With Ethics On Professional Certified Public Accountant

Certified Public Accountant (CPA) is one of the most important parts among all kinds of mediatory agencies. Honesty is seemed more and more important in present environment. Therefore, the construction of Profession Morality Criterion of CPA becomes urgent during the period of socialism modern construction. The research and the initiation of Profession Morality Criterion of CPA relates to the trust of the public to this profession. Furthermore, it relates to the existence and the development of the profession,and to the market economics running order and quality. So the research of Profession Morality Criterion of CPA is a big problem needing to be solved immediately.Every profession has its own code of professional ethic and the conduct and the existence of Which means the Professional not only can enjoy its own unique social status, but also has asocial responsibility. The nonstandard behavior of CPA and the occupational ethics standard not be observed are the important causes of leading to the audit defeat in our country. This article analysis the relation between the occupational ethics standard and social development systematically, and carrying on systematical analysis in multiple levels such as economic environment, systematical design,and the case analysis. With a view to putting forward more systematic and target-oriented proposals to the construction of the occupational ethics standard of CPA.In order to make the CPA undertakes the sacred responsibility earnestly. We must try our best to reinforce the education of CPA's occupational ethics and enhance the morality standard of CPA. How the morality standard of CPA is related to the exist and development of the entire profession. Especially the employee who in the CPA post still lacked of comprehensive understanding with regard to the profession jobholders of CPA, and not yet acquired the intense risk awareness,responsibility consciousness and moral consciousness generally in our country. Therefore, in the progress of establishing the system of socialist market economy, stressing the occupational ethics of CPA has its profound practical significance and historic importance.