I currently reside in the state of California. A code of professional ethics is a voluntary assumption of self-discipline above and beyond the requirements of the law. The purpose of this paper is to evaluate the California accounting code of ethics. "As professional, certified public accountants (CPAs) perform an essential role in society" (FITCH, 2001). The code of professional ethics for public accountants was developed by the American Institute of Public Accountant. In the state of …showed first 75 words of 685 total…

…showed last 75 words of 685 total…out on the historical basis to attract the confidence of the public. Therefore, the rules of ethics are the foundation of public confidence. Reference: Fitch, Don CPA 2001. California Society of CPAs Code of Professional Conduct. Article Retrieved on October 7, 2005. www.paylesstax.com/resume/california_society_of_cpa's_code_of_ethics.html Pamela J. Gardiner /s/ Margaret E. Begg May 23, 2000. MEMORANDUM FOR COMMISSIONER ROSSOTTI. Article retrieved on October 7, 2005. www.treas.gov/tigta/auditreports/reports/200040071fr.html