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NCJRS Abstract

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NCJ Number: 72288 Find in a Library
Title: AGA (Association of Government Accountants) Code of Ethics - A Comprehensive Update
Journal: Government Accountants Journal  Volume:29  Issue:2  Dated:(Summer 1980)  Pages:17-24
Author(s): A Litke; S E Loeb
Date Published: 1980
Page Count: 8
Format: Article
Language: English
Country: United States of America
Annotation: The Association of Government Accountants' (AGA's) revised code of ethics and changes in the bylaws relating to the administration of the code are introduced and compared with the original code.
Abstract: The AGA Code of Ethics and those bylaws which pertain to the duties, resignation, and disciplining of the members were revised by the National Ethics Board (NEB) (and approved in 1979) to improve processing of the cases. Both the original and the revised code contain prescriptions relating to personal behavior, professional competence and performance, and responsibilities to others, which often are either clarified or expanded in the revised code. In addition, interpretations and rulings are issued by the NEB to serve as guides for scope and applications of the code, and as applications of the code and interpretations to a particular set of facts. The text of the revised code and of the aspects of the bylaws that pertain to the code of ethics and its enforcement, and footnotes are included.
Index Term(s): Accounting methods; Code of ethics
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