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By D. R. Carmichael, Lynford Graham

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Extra resources for Accountants' Handbook, Financial Accounting and General Topics

Example text

The Association also has developed a set of Standards of Ethical Conduct for Management Accountants, which requires the accountant to tell the truth to all who receive financial reports, including management and external users. The IMA administers the CMA examination and awards the CMA certificate to persons meeting all the requirements. The Financial Executives International (FEI) is smaller than the IMA because it draws its membership from only those accountants who have substantial responsibilities in the financial area of their companies, including reporting.

It is especially important to note that the 1934 Act gave the SEC specific authority to establish accounting principles to be used by registrants in filed financial statements. This authority led to the issuance of Accounting Series Release (ASR) No. ” It also stated that disclosure of a departure from such supported principles would not be an acceptable substitute for applying them. The effect of ASR No. 3(a)(i) of this chapter. (ii) Structure of the Securities and Exchange Commission. Because the SEC is an independent agency, it does not exist within any of the three traditional branches of government (executive, legislative, or judicial).

V. 2 d 796, Fed. Sec. L. Rep P92,511). In that case, the defendants contended that the financial statements conformed with GAAP and that their audit conformed with GAAS. They asked for instructions to the jury that a defendant could be found guilty only if, according to GAAP, the financial statements as a whole did not fairly present the financial condition of the company and then only if the departure from professional standards was due to willful disregard of those standards with knowledge of the falsity and intent to deceive.

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