Monday, December 22, 2008

Leadership Wisdom or Ethics for CPAs

Leadership Wisdom

Author: Krass

Praise for The Book of Leadership Wisdom

"For anyone who seeks to understand the nature of effective leadership, in all its many dimensions, this volume will prove invaluable." -Bob Wright President and Chief Executive Officer, NBC

Pearls from The Book of Leadership Wisdom

"You must capture and keep the heart of the original and supremely able man before his brain can do its best." -Andrew Carnegie

"There's an old proverb that says: 'If you are planning for one year, plant rice. If you are planning for 10 years, plant trees. If you are planning for 100 years, plant people.' To that I would add . . . plant them, but don't forget to move them around every seven to ten years. New eyes give rise to new ideas and opportunities." -Michael Eisner

"You must realize that it is more than money that the men want, it is a sense of ownership." -William Cooper Procter

"You can manage inventory, you can manage things, but you must lead people if you want to tap their full potential." -Ross Perot

T. Coleman du Pont, Andrew Carnegie, J. Paul Getty, A. Montgomery Ward, Thomas J. Watson, Jr., Akio Morita, Jack Welch, David Packard, Ray Kroc, Bill Gates . . . they are among the most respected and influential business leaders of all time. Possessing a rare combination of business genius and true grit, these captains of industry have created unprecedented wealth for their companies and themselves, pioneered revolutionary new industries, and, in some cases, directly shaped the destinies of entire nations. Now, The Book of Leadership Wisdom affords you an unprecedented opportunity to hear, in their own words, what these immortalshave had to say on the topic of leadership.

The Book of Leadership Wisdom brings together the essays and speeches of more than 50 business legends, past and present. Never before have the writings of such a large and diverse group of legendary business leaders been collected between the covers of a book. From leading change to dealing with adversity, creating vision to inspiring employees, the writings contained in this book span the whole range of essential leadership issues. For instance, you'll hear from Harold Geneen on the difference between leading and commanding, Daniel Guggenheim and William Cooper Procter on the advantages of a democratic workplace, Katherine Graham on the importance of credibility, Jack Welch and Ross Perot on leading in adversity, Ray Kroc on self-appraisal, and Ben Cohen and Jerry Greenfield on value-based leadership, to name just a few.

For easy reference, the 52 essays contained in The Book of Leadership Wisdom are organized into eight categories covering leadership qualities, dealing with adversity, visions of progress, labor relations, company culture, habits and idiosyncrasies, motivating employees, and leading change. Each essay is preceded by a brief introduction that places it in historical perspective and offers interesting and insightful information about its author's life and career. And throughout each essay, passages have been highlighted that call attention to each contributor's most pithy, profound, or quirky ideas.

Offering timeless wisdom from the most successful business leaders ever, The Book of Leadership Wisdom is must reading for managers at every level, from the junior executive cubicle to the presidential suite.

Library Journal

These talks by well-known business executives cover a wide range of subjects. Bill Gates speaks about the future; Michael Eisner discusses creativity; Ben Cohen and Jerry Greenfield believe that a corporation should support liberal social causes; and the late Roberto Goizueta, CEO of Coca-Cola, believes that business has one purpose, to make profits, period. The views expressed are stimulating, and the narration by Richard Poe is polished. Recommended for business collections in large libraries.--Mark Guyer, Stark Cty. Dist. Lib., Canton, OH Copyright 2001 Cahners Business Information.



Interesting book: Beginners Guide to Cake Decorating or On Baking

Ethics for CPAs: Meeting Expectations in Challenging Times

Author: Dan M Guy

Current, comprehensive guidelines to ethical regulations for accounting professionals

A handful of high-profile accounting misdeeds at Enron, WorldCom, Adelphia, and the like have left the entire accounting profession scrambling to assert its validity and negotiate a flurry of new regulations. Ethics for CPAs provides a valuable road map to this new landscape, instructing accounting professionals on how to abide by the new pronouncements and, if necessary, how to professionally respond to an investigation.

Employing an information-mapping format, Ethics for CPAs separates information into small units based on purpose or function for the reader, rather than by topic, creating an accessible desk reference. This authoritative guide covers the most recent and extensively revised ethics requirements of the:



• AICPA’s Code of Professional Conduct

• SEC

• Department of Labor

• GAO’s Yellow Book

• State societies and state boards



With a companion Web site posting interpretations of new pronouncements within thirty days of issuance, Ethics for CPAs proves the most up-to-date and comprehensive resource on the market.



Table of Contents:
Pt. AIntroduction to Ethics
Ch. 1Introduction3
Ch. 2Organizations Involved in the Development, Regulation, and Enforcement of Ethics Requirements6
Ch. 3Ethics Enforcement - What a Member Needs to Know20
Pt. BOverview of Independence, Integrity, and Objectivity
Ch. 4The Fall of Enron and the Ethics Aftermath31
Ch. 5Importance of Independence35
Ch. 6Basic Concepts of Rule 101, Independence, and Rule 102, Integrity and Objectivity39
Ch. 7Requirements for Integrity and Objectivity (Including Freedom from Conflicts of Interest)45
Pt. CIndependence Requirements for Members in Public Practice
Ch. 8Engagements That Require Independence59
Ch. 9Definition of Covered Member/Person, Immediate Family Members, and CPA Firm for Purposes of Independence Requirements63
Ch. 10Direct and Indirect Financial Interests in Clients71
Ch. 11Financial Interests in Nonclients That Have Investor or Investee Relationships with Clients82
Ch. 12Former Practitioners90
Ch. 13Unpaid Fees94
Ch. 14Performance of Other Services for Clients96
Ch. 15Business Relationships; Cooperative Arrangements; Joint Closely Held Investment; Lease Arrangements; and Investments by Clients in Auditors113
Ch. 16Loans to and from Clients121
Ch. 17Employment by the Connections with Clients126
Ch. 18Employment of a Spouse, Dependent, or Close Relative by a Client136
Ch. 19Gifts and Privileges138
Ch. 20Actual or Threatened Litigation139
Ch. 21Indemnification Agreements143
Ch. 22Outsourcing of the Internal Audit Function and Other Extended Audit Services145
Ch. 23Independence Requirements for Governmental Audits and Nonprofit Organizations Subject to Yellow Book Requirements149
Ch. 24Independence Requirements for Audits of Employee Benefit Plans167
Ch. 25Independence Requirements for Agreed-Upon Procedures Engagements171
Ch. 26Alternative Practice Structures173
Ch. 27Quality Control Systems for Independence180
Pt. DAICPA Rules other than Independence, Integrity, and Objectivity
Ch. 28Rules 201, 202, and 203 - General Standards, Compliance with Standards, and Accounting Principles189
Ch. 29Rule 301 - Confidential Client Information197
Ch. 30Rule 302 - Contingent Fees206
Ch. 31Rule 501 - Acts Discreditable212
Ch. 32Rule 502 - Advertising and Other Forms of Solicitation219
Ch. 33Rule 503 - Commissions and Referral Fees224
Ch. 34Rule 505 - Form of Organization and Name230
Pt. EOther Ethics Guidance
Ch. 35Statements on Standards for Tax Services and Interpretations241
Ch. 36Statements on Standards for Consulting Services255
Ch. 37An Interpretative Outline of IFAC's Code of Ethics for Professional Accountants259
Ch. 38Where to Go for More Information341
App. A: Glossary344
App. BHow to Contact the State Boards and State Societies352
2003 Self-Study CPE Program361
Index383

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