I currently reside in the state of California. A code of professional ethics is a voluntary assumption of self-discipline above and beyond the requirements of the law. The purpose of this paper is to evaluate the California accounting code of ethics. "As professional, certified public accountants (CPAs) perform an essential role in society" (FITCH, 2001). The code of professional ethics for public accountants was developed by the American Institute of Public Accountant.
In the state of California, accountant client privilege is provided. The accountant is bound to keep privileged communica…