FASB, SEC and PCAOB the Term Paper

However, the study made by Robert J. Warth-Ethics in the Accounting Profession- concludes the necessity of better planning of the structure of education, improvements in the measure of compliance and a variation in the concentration on ethics training and discussions.

The studies made by Curtis C. Verschoor-Accounting involve Ethics, not just technical issues emphasize the significance of ethics to the profession and the accounting involves morality and not just technical issues. The study made by Lynda on 'Should we teach ethics in accounting education' reveals that accounting students should be taught about the ethical aspects so that they can form sound decisions which are reasoned. She stressed on inclusion of ethics into several phases of the profession, including academia and that ethics training and education are to be stressed upon in both the workplace and academia.The studies have established that the ethics is essential in the accounting profession and are to be established through means of education and training. (Accounting Ethics: Overview)

REFERENCES

'FASB: 30 Years of Setting the Standard" The FASB Report. September 30, 2003. Retrieved

from http://www.fasb.org/articles& reports/fasb_30-years.pdf

Accessed 21 October, 2005

'Financial Accounting Standards Board" Retrieved from http://en.wikipedia.org/wiki/FASB

Accessed 21 October, 2005

Harris, Kristal M. "Accounting Ethics: Overview" Retrieved from http://web.syr.edu/~krharris/Litrev.html Accessed 21 October, 2005

'U.S. generally accepted accounting principles" Retrieved from http://en.wikipedia.org/wiki/U.S._generally_accepted_accounting_principles Accessed 21 October, 2005

Victor, George I; Levitin, Moshe S. "Current SEC and PCAOB Developments" Retrieved

from http://www.nysscpa.org/cpajournal/2004/904/essentials/p26.htm

Accessed 21 October, 2005.....