CPAThe accounting profession offers several opportunities for anyone who is passionate about this particular field, either for monetary compensation or career advancement. However, passing your CPA exam is not the end point in your quest to become a full fledged accounting professional. In fact, it is only the start of a grueling career.

One area that any accounting professional should invest time to learn is in terms of the legal constraints of your job, most notably the code of ethics expected of any accounting professional. This remains a long standing concern in this field and anyone who wishes to excel professionally needs to fully understand what this code of ethics means and how it can impact the decision of those who rely on these types of professional services.

Any certified public accountant (or CPA) is expected to behave ethically in observance of their professional obligations to those whom they are providing services for. If you are a CPA, it is therefore important to know your legal obligations to the stakeholders, clients, and other parties involved with your job. The code of ethics for accountants do not differ with the ethical standards observed by other professionals in various fields. It is focused more on how the data is handled by an accountant given the nature of information they are tasked to handle.

The issue of ethics usually comes up with any kind of profession that handles something of value, such as money. Accountants, or other professionals like auditors and financial managers, experience this dilemma on a daily basis as part of their job. To prevent these professionals from carrying out inappropriate behavior, based on the standards stipulated by the organization to which the professional is a part of, all are required to read and fully understand these codes before they practice their profession. Every accounting organization might have varying stipulations when it comes to the ethical standards or codes of ethics, though.

Accountants belong to the same group of professionals who have dedicated themselves to render services to the public. Hence, even those who are seeking to obtain additional CPE credits or continuing professionals are always reminded about the professional code of conduct. Most training courses on becoming a CPA therefore delves deep into the ethical dilemmas that these professionals might face, such as providing services that will solve a customer’s problem and providing value to the customer’s business through their service.

Any aspiring professional within the accounting field should therefore strive to live by these codes of professional conduct and standards of performance, if one were to avoid legal suits. In a way, organizations and accounting firms are reiterating this amongst their auditors and accountants to protect the overall integrity of the firm itself.

Without this code of ethics from which accounting professionals live by, it can be difficult for clients to build trust on these service providers in terms of ensuring confidentiality of their financial information. Acquiring knowledge and skills required to becoming a certified public accountant is therefore not enough. You must also learn to conduct yourself in the highest level of professionalism and ethics to avoid legal troubles while doing your job.

By Grant Webb with Bisk Education. Bisk Education trains both accounting students and accounting professionals to perform in a multitude of legal capacities and has been the most trusted name in Accounting Education since 1971.


Criminal conduct is punished in a variety of different ways, from imprisonment to penalties to community service. If you do something illegal and are caught for it, you are punished. In recent times, efforts have been made to set up an international criminal tribunal that has the authority to judge individuals regardless of their countries of origin. A tribunal of this sort is designed to judge those who have committed acts of genocide, war crimes, torture, and other actions that typically occur in armed conflicts throughout the world.

The International Criminal Court (ICC) by Alkan de Beaumont Chaglar

The International Criminal Court is currently set up in The Hague, Netherlands. However, the proceedings for a hearing can occur anywhere else. Procedures for investigations, enforcement of law, and other procedures are outlined within the Rome Statute. Over a hundred countries are currently members of the international criminal court, and this court is not affiliated with the UN. However, in some cases the UN may refer to the international criminal court to resolve an issue that has alarmed the international community.

The international criminal court will not act unless it is absolutely necessary. If a national judicial system can carry out a hearing effectively and genuinely, then the international criminal court will probably not get involved. Also, it is important to remember that the international criminal court only accepts the gravest cases concerning crimes against humanity, genocide, and other such actions.

International criminal court was essentially created to keep the perpetrators of atrocious acts from getting away with them. Over the past century hundreds if not thousands of such acts were committed. Having an international criminal court available to try individuals accused of such acts can help to provide retribution.

An international tribunal can only try an individual if the national judicial system with jurisdiction is unable or unwilling to judge him/her. A state that is unable to carry out a hearing is one that has experienced the collapse of its legal system. A state that is unwilling means authorities might be purposely protecting accused individuals. In either case, the international criminal court has the right to intervene and claim jurisdiction.

Separate from the international criminal court are the temporary tribunals established by the UN. These are temporary tribunals in which the perpetrators of specific war crimes are tried and sentenced. The international criminal court, on the other hand, was established to remain in service for as long as possible.


International Criminal Law

March 29, 2011

When discussing international criminal law, it is important to understand that there are various opinions held by the international community on whether or not specific actions should be considered as crimes. International criminal law deals specifically with the prosecution of individuals and groups held responsible for things like genocide, crimes against humanity, and war crimes. [...]

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Enforcing International Humanitarian Law

March 29, 2011

Almost all countries and nations have a set of rules and guidelines that define certain behaviors and actions as illegal. These rules are called laws, and most nations have developed a wide range of methods that can be used to punish those who commit an act defined as illegal. When dealing with an entire country [...]

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Understanding Criminal Law

March 27, 2011

Although most people are fairly familiar with the basic fundamentals of criminal law, having learned at least some of its most important aspects throughout the course of their lives, how it applies to real life situations can be quite different. Criminal law is a broad topic that covers many different areas of penal law, and [...]

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