Research on the professional ethics issues of CPA in China

Abstract

Since the 1990s, auditing collusion cases have occured frequently, reducing the integrity degree of CPA. Of all reasons, we should pay attention to professional ethics issues most. Because of professional ethics issues, the public have lost confidence in the industry of CPA. The industry of CPA is faced with serious crisis. In the circumstance, this paper researched professional ethics issues of CPA. Firstly, it explained the connotation of professional ethics, emphasized the importance. Secondly, through real cases, this paper analyzed the present situation of professional ethics of CPA, explained the lack of professional ethics. Finally, for solving the problem, this paper proposed the countermeasures to enhance the standards of professional ethics of CPA from the external and internal practice environment.

Keywords

• CPA
• Professional ethics
• Lack
• Measures