Accounting Firm KPMG – example of Ethic Violation Issues
1. AICPA Code of Professional Conduct
Go to the AICPA.org Website, locate the AICPA Code of Professional Conduct, and read the following sections:
- ET Section 101 – Independence
- .01 Rule 101 – Independence
- .02 101-1 – Interpretation of Rule 101
https://www.aicpa.org/research/standards/codeofconduct.html
2. Case study: KPMG, LLP
Research KPMG Ethics Violations. An example you might use:
https://www.sec.gov/news/press-release/2019-95
Also search for ethics news relating to other major accounting firms (PwC, Ernst & Young, Deloitte). What do you learn from your search?
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