Ethics and the CPA : building trust and value-added services /

Calhoun (corporate consultant), Oliverio (Pace Univ.), and Wolitzer (Long Island Univ.) argue compellingly that accounting professionals should take a proactive role in the review of their clientele's ethical culture. Divided into three sections, "Ethics Services CPA's Can Provide," "Contemporary Ethical Environment: Problems and Demands," and "Providing Value-Added Ethics Services," the book prescribes an important addition to the traditional services provided by public accountants and substantiates the unique capability of CPAs to include ethics services as a part of their accounting practices. The nine succinctly written chapters are oriented to the practicing accountant; they provide an important overview of ethical guidelines and programs and of future challenges facing the accounting professional. An appendix containing ethical codes from a variety of accounting and management professional organizations and a topic index conclude the work. An important reference for all accounting practitioners. Upper-division undergraduate through professional collections. S. R. Kahn; University of Cincinnati